2007 (4) TMI 446

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..... ondent. [Order per : K.K. Agarwal, Member (T)]. This is an appeal filed by the Revenue. The respondent in this case have imported marble slabs declaring its value as US $ 1324.91 per CBM. There were four show cause notices stating that the goods were not freely importable in terms of DGFT Notification No. 23/2005 dated 31-8-2005 as amended by 26/2005, dated 2-9-2005 as under this notific .....

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..... as restricted and accordingly the confiscation was set aside. 2. The Revenue in this appeal has agitated that after issue of Notification 23/05 dated 31-8-2005 the Public Notice No. 25/97-02 relied upon by the Commissioner (Appeals) does not hold the field as Para 1.A4 of Chapter IA of the Foreign Policy any public notice issued before commencement of this Policy i.e., 2004-2009 shall in so far .....

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..... s and does not impose any value restriction as has been done by the notification issued under the present policy. Thus, prima facie does not appear to be any infirmity or inconsistency with the present notification as the notification is in respect of imports whereas public notice is confined to imports made from SAARC countries. The exim code described in the public notice as well as in the notif .....

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