9911796707
TMI Blog1995 (9) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Counsel for the petitioners, Shri Nitin Kantawala that the first mentioned applications had effected two imports one at Bombay Port and the other at Nhavasheva and the second mentioned applicants M/s. NITCO Marbles and Granites had imported their goods at the Nhavasheva port. He further explained that the goods involved in all these imports were the same. The adjudication by the concerned Collectors proceeded on the same basis and the findings followed the same pattern. The defence taken by the respective parties before the concerned Collectors was of a common pattern. He stated that he would be submitting common arguments in respect of the 3 stay petitions. He made a further plea that as the goods are remaining detained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants ultimately. The customs duty exemption by way of the relevant exemption Notifications did not lay down the said nexus condition. It is only way of Public Notice issued by the Customs House that this had been introduced. Learned Counsel submitted that such a step taken by the Customs House would not alter the legal position which flows from the relevant Notifications. 3. The next point argued by Shri Kantawala was that the Customs House had objected to the imports on the ground that the goods imported are not rough marbles; but polished and ready to use product. In this connection, he referred to the various evidence obtained not only by them but received by the Customs House itself in response to their own independent enquirie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The arguments were opposed by Shri T.R. Malik, learned SDR. He supported the impugned orders and contends that the said decisions had been taken by the Collectors after considering the identity of the goods as fully finished marble slabs on the basis of the examination reports and the report of the Indian Institute of Technology. On the point taken by the learned Counsel that latter opinion was only of a preliminary nature, learned SDR states that even this report made it clear that the goods were fully finished marble slabs and in the circumstances, the Collector was justified in going by that opinion. As regards the plea regarding the nexus between the imported goods and the goods that had been exported prior to the import, it is not as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted after completion of all the investigations and analysis. It further goes on to say that it can be said that the goods are ready to use depending on their end-use. The goods consist of glazed slabs as well as unglazed slabs. As regards polished glazed slabs they could be used readily as facing stones while polished unglazed slabs and tiles can be used as kitchen platforms, sinks, in bath rooms and toilets. The certificate is dated 1-3-1995. The impugned orders have been passed on 28-4-1995. By that time, it is quite likely that the final report could have been obtained from the Indian Institute of Technology to enable the Collectors to come to a definite conclusion based on the final report. In the circumstances, the observations in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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