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Issues: Stay petitions involving the nexus between imported and exported goods, classification of imported goods as rough or polished marbles, and valuation of the goods.
1. Nexus between imported and exported goods: The applicants argued that as transferees of licenses issued based on previous exports, the Customs' insistence on establishing a nexus was unnecessary. They contended that the exemption notifications did not mandate such a condition, which was introduced through a Customs House public notice. The legal position was maintained irrespective of this additional requirement. 2. Classification of imported goods: The Customs objected to the imports, claiming the goods were polished and not rough marbles. The applicants presented evidence from reputable industry professionals, architects, and dealers to support their claim. They criticized the reliance on visual inspection by non-experts, such as the Customs staff and the Indian Institute of Technology's preliminary report, which lacked finality and detailed analysis. 3. Valuation of the goods: The Collectors valued the goods as fully finished marble slabs, using quotations of different qualities not imported into the country as a basis. The lack of contemporaneous imports for comparison was highlighted, questioning the validity of the valuation method. The applicants sought unconditional stay and early hearing of the appeals due to the ongoing detention of goods incurring significant foreign exchange charges. Judgment: The Tribunal considered conflicting expert opinions on the nature of the imported goods, noting discrepancies between reports from the applicants' experts and the Indian Institute of Technology. The preliminary nature of the Institute's report, dated before the final decision, raised doubts about the classification of the goods. Given the goods' detention and the potential for a more conclusive report, the Tribunal granted a waiver of pre-deposit for disputed amounts and scheduled an early hearing for the appeals to be held on 1-11-1995.
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