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Issues involved: Import of rough marble slabs below specified value, confiscation under Sec. 111(d) of Customs Act, 1962, validity of penalty and redemption fine.
Summary: The case involved the import of rough marble slabs below the specified value, leading to confiscation under Sec. 111(d) of the Customs Act, 1962. The appellants failed to produce a valid license for the import, rendering the goods liable for confiscation. The Commissioner enhanced the value for assessment purposes but did not accept the appellants' offer to produce Special Import Licenses (SILs) for debiting. The appellants contended that once the goods were assessed at a particular value, the Import Policy condition was satisfied. They argued against the confiscation and penalty imposition, citing lack of mens rea and good faith import. The department supported the Commissioner's findings, highlighting the requirement of a license at the time of import due to the CIF value being below the specified amount. They also pointed out the appellants' previous imports of similar goods to justify the penalty and fine. The Tribunal upheld the Commissioner's decision, emphasizing the importers' awareness of the licensing requirement and the need to prevent illegal imports. Referring to a High Court decision, the Tribunal dismissed the appeals, stating that the redemption fine and penalty were reasonable, considering the repeated illegal imports without a valid license. The Tribunal found no infirmity in the Commissioner's orders and upheld the confiscation, redemption fine, and penalty. The decision was supported by legal precedents emphasizing the importance of adhering to import regulations and preventing illegal practices in the import business.
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