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TMI Blog2018 (2) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the live consignment of Rough Marble and whether needs to be penalized for the consignment of Marbles which were imported earlier or otherwise. 4. It is seen from the records that the appellant had imported and filed the Bills of Entry for Rough Marble Blocks on 1.7.2009; the imported Rough Marbles slabs being restricted is allowed only against import license and the appellant was holding a valid license for the purpose. The consignment of Marble Blocks as declared in the Bills of Entry was examined and it was found that as against declared quantity of 40 MT, actual quantity found was 50.84 MT, the excess quantity was seized. Further investigation carried out and the visit to the CHA of the appellant indicated that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that there is no dispute as to the fact that there was an excess quantity of 10.84 MT of Rough Marble Blocks which was seized and confiscated. The arguments put forward by the Ld. Counsel on this point seems to be not in consonance of law. The appellant had declared in the Bills of Entry quantity of 40 MT of Marble Blocks and on examination excess quantity was found. The argument of the Ld. Counsel that they were not aware of the quantum of Marble loaded by the supplier and the said Marble needs to be considered as rough and the gross weight needs to be considered is an unacceptable arguments. In my view, the First Appellate Authority was correct in upholding the confiscation of the Rough Marble slabs found excess than declared quantu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atically apply. Since I am upholding the liability for confiscation of the Rough Marble Slabs, in my view, the penalty imposed on the appellants for such violation also needs to be upheld. It is noticed from the records that the value of the Rough Marble Slabs which was found excess in respect of 12 Bills of Entry, was approximately Rs. 16.73 lacs, Keeping in mind the convention of Tribunal, and to meet the ends of justice, penalty imposed on the appellant on this issue is fixed at Rs. 1,50,000/-. Accordingly, penalty for the violation of the Customs Act in respect of excess quantity found in respect of 12 Bill of Entries of previous period is now fixed at Rs. 1,50,000/-. 7. The appeal is disposed off as indicated hereinabove. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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