1995 (11) TMI 229 - AT - Customs

Summary

Issues involved: Appeal against orders of Commissioner of Customs regarding import of rough marble slabs under DEEC Scheme based on advance licences.

Summary:
1. The appellants, transferees of advance licences, imported raw marble slabs under DEEC Scheme. Customs authorities suspected the slabs were processed, not raw, leading to show cause notices and confirmed orders by Commissioners.

2. The impugned orders required importers to prove goods were made from material similar to that recognized for import, post-export scrutiny and transferability endorsement on licences.

3. Procedure under DEEC Scheme involves scrutiny by customs authorities post-export, audit of export book, and endorsement of transferability on licence, with no need for re-verification at import stage.

4. The main issue was the classification of imported marble slabs as raw or processed. Various experts' reports conflicted on the status of the slabs, with Commissioner relying on one report and disregarding others, leading to orders being set aside for reconsideration.

5. The Commissioner was directed to reevaluate the cases, consider calling experts for examination, and obtain a final report from a specific professor. Valuation concerns were to be addressed if appellants' contentions were not upheld.

6. Appeals allowed, with a directive for prompt disposal of cases, preferably within six months, and a provision to prevent auction of detained goods pending further proceedings.