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Issues:
Appeal against enhanced value of imported goods, confiscation, redemption fine, penalty imposition, comparability of import data, adequacy of evidence for enhancement. Analysis: The appellants challenged the adjudication order of the Commissioner of Customs that increased the value of imported Rough Marble Blocks from US $80 per MT to US $90 per MT. The goods were also confiscated, subject to redemption fine, and a penalty was imposed. The Tribunal initially remanded the matter due to insufficient data on comparable imports. In the subsequent proceedings, the adjudicating authority provided six bills of entry, but only two were relevant to Rough Marble Blocks. The authority enhanced the value to US $90 per MT, confiscated the goods, imposed a redemption fine of Rs. 30 lakhs, and a penalty of Rs. 3 lakhs. During the hearing, the appellants argued that the Revenue based the enhancement on two contemporaneous imports, where one import had its value increased from $80 to $115 per MT, later set aside on appeal. The appellants imported 837.54 MT, while the basis for enhancement imported only 196.61 MT. Moreover, there was no evidence indicating the quality parity between the marble blocks imported by different parties. The value of rough marble blocks significantly depends on quality, making it inappropriate to enhance the value based on a small quantity of goods from other importers. Consequently, the Tribunal found insufficient grounds for value enhancement and set aside the impugned order, allowing the appeal.
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