9911796707
TMI Blog2004 (7) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated - "Checked the description, quantity & size, verified, not raw/rough, verified not polished and not cut to regular shape and size". On that basis, it was established that the goods were 'Marble slabs' and not "Rough random slabs of marble" as declared on the BE (as it appears from Paragraph 11 of impugned order). Therefore, mis-declaration was alleged and established. Paragraph 12 of the impugned order also records "12. The goods were found to be semi-finished marble slabs. The import licence produced by the party were for the "Relevant Marble slabs". The goods were not of this description i.e. raw marble and they were also not "relevant" i.e. with export product. Hence the licence produced by the importer did not cover the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e slabs are rough. The importers have also referred a judgment in the case No. C/476/95-A & C/477/ 95-A [1999 (112) E.L.T. 193 (Tribunal)]. I have also gone through the copy of the said judgment submitted by the importers. In appeals filed by M/s. Nitco Marble and Granites Pvt. Ltd. and M/s. Maharashtra Marble Co. against the Orders-in-Originals issued by the Collrs. of Nhava Sheva and Bombay respectively. CEGAT, New Delhi discussed this aspect in Paragraph 5 of their order. In these cases the entitlement was in respect of "Relevant raw marble slabs" and in some cases to "Raw Marble Slabs". The goods imported against these licenses were 'processed marble slabs'. One of the expert opined that the goods were ready to use. But another expert o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the goods were not covered under the Advance Licence produced by the importer, the benefit of Notification No. 203/92 - Cus. which was extended to them by virtue of this licence, was not available to them and the duty not levied because of the Notification, became recoverable under Section 28(a) of the Customs Act, 1962." & he imposed a penalty of Rs. 20 lakhs under Section 112 (d) of the Customs Act, 1962 & ordered the finalization of assessment by denying the benefit of the Notification 208/92 by non-acceptance of the licences produced. (c) When the marble goods, are not polished and cut to size and semi finished goods, they are to be considered a 'Rough marble Slabs'. The word 'rough' would be covering "semi-finished" as also oppose ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
