2018 (2) TMI 418

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....be saddled with redemption fine and penalty in respect of the live consignment of Rough Marble and whether needs to be penalized for the consignment of Marbles which were imported earlier or otherwise. 4. It is seen from the records that the appellant had imported and filed the Bills of Entry for Rough Marble Blocks on 1.7.2009; the imported Rough Marbles slabs being restricted is allowed only against import license and the appellant was holding a valid license for the purpose. The consignment of Marble Blocks as declared in the Bills of Entry was examined and it was found that as against declared quantity of 40 MT, actual quantity found was 50.84 MT, the excess quantity was seized. Further investigation carried out and the visit to the ....

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....deration of submissions and perusal of records, I find that there is no dispute as to the fact that there was an excess quantity of 10.84 MT of Rough Marble Blocks which was seized and confiscated. The arguments put forward by the Ld. Counsel on this point seems to be not in consonance of law. The appellant had declared in the Bills of Entry quantity of 40 MT of Marble Blocks and on examination excess quantity was found. The argument of the Ld. Counsel that they were not aware of the quantum of Marble loaded by the supplier and the said Marble needs to be considered as rough and the gross weight needs to be considered is an unacceptable arguments. In my view, the First Appellate Authority was correct in upholding the confiscation of the Rou....