2018 (12) TMI 267

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....Tax Appellate Tribunal ("Tribunal" for short), Mumbai dated 13th December, 2017. The appellant intended to import polished marble slabs. At the relevant time, the Import-Export Policy of Government of India provided under notification dated 30th June, 2008 that the marble blocks or tiles would be free for import provided CIF value was US dollars 50 and above per square meter. In other words, import of marble blocks or tiles whose CIF value was below USD 50 would not be free to import and would be subjected to licensing condition. 3. It is not in dispute that the assessee imported a consignment of marble blocks and filed bills of entry declaring its value at 38.45 USD per square meter and assessable value of Rs. 66,84,065/. At the time of c....

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....e for the parties, we have heard both the appeals finally at this stage. Learned counsel for the assessee in both cases submitted that there was no malafide intention on the part of the assessee in making the imports. The Government of India policy in any case did not prohibit import of the goods. If the assessee had obtained a license, the import of the marble valued less than CIF value of 50 USD would also have been permitted. The assessee, therefore, had paid the customs duty on the valuation of 50 USD per square meter. In absence of malafides, therefore, confiscation of goods and imposition of penalty was not permissible. 7. Learned counsel further pointed out that in Appeal No.57 of 2018 the Commissioner had proceeded on erroneous bas....

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....e import only as long as the CIF value was above 50 USD per square meter. Admittedly, the marble imported by the assessee was valued substantially below the said figure. The assessee's offer to pay customs duty on higher valuation was only for the purpose of bypassing the requirement of the notification. The Tribunal considering overall facts and circumstances of the case and has already given substantial relief to the assessee in the form of reduced redemption fine and penalty. No further discretionary relief would be justified. 10. In Customs Appeal No.57 of 2018, however, though background facts are similar the ultimate treatment that the Tribunal granted to the assessee is somewhat different. We are, though for the reasons already ....