2009 (1) TMI 705

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the appeals filed by the Revenue against the order of the Commissioner of Customs are being disposed of by a common order as the issue is identical. 2. Vide his impugned order, Commissioner has confiscated the imported consignment of Rough Marble Blocks of Iranian Origin on the ground that the declared price of the same was .....

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..... mination of redemption fine was not justified. However, we find that for the purpose of arriving at the margin of profit, Revenue has taken the market price of the goods @Rs. 25,000/- PMT. There is nothing on record to reflect upon the correctness of the above market price. It is a matter of common sense that the market price of the marble blocks would vary depending upon the quality and the count .....

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