9911796707
TMI Blog2005 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.S. Sekhon, Member (T)]. Revenue by this appeal wants enhancement of redemption fine and penalty on the consignment of Rough Marble Blocks imported on 26-10-1998 vide Bill of Entry 144, dated 11-1-1999 Customs House, Goa. 2. The Commissioner vide the impugned order has relied upon and worked out and margins in the following term : The price of the Rough Marble Blocks inter alia de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For coloured Marbles like Red the price of Rough Marble Blocks has been taken as Rs. 12,500/- PMT (ex-Goa) for the purpose of determining Margin of Profit. The perusal of the above finding we found that market price were worked out and thereafter the application of amount in Margin of Profit is determined and redemption fine arrived at. The present appeal, has taken the ground of valuation based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anian Marble block PMT 37,480/- 33,580/- 24,870/- PMT On the basis of above gross MOP works out as under :- 1. Declared CIF value or (1 US $=Rs. 42.75) :- US $ 29, 975.920 Rs. 12,81,471.00 2. Duty Paid :- Rs. 8.35,200.00 3. Landed Cost (1+2) :- Rs. 21,16,671.00 4. Market p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be relied upon to call the order impugned as illegal or not proper and thereafter call for its review. The perusal of the ground shows its valuation has taken and considered certain transport charges from Jaipur/ Udaipur which do not appear to relate to the facts of this case. This would indicate that the proposed value as made out in the grounds is arrived on certain hypothetical calculations and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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