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TMI Blog2018 (11) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary conditions for that notification. In this case, the appellant is evidently eligible for the Public Notice permitting free import of goods from the SAARC countries and this has been wrongly denied by the First Appellate Authority - the marbles imported by the appellants are freely importable as they have been imported from Sri Lanka. Appeal allowed - decided in favor of appellant. - Appeal No. C/1607/2010 - A/31357/2018 - Dated:- 5-10-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri Y. Sreenivasa Reddy, Advocate for the Appellant. Shri Anwar, Assistant Commissioner (AR) for the Respondent. ORDER Per: P. Venkata Subba Rao This appeal is filed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported goods and allowed the redemption on payment of fine of ₹ 2 lakhs under Section 125 of the Customs Act. He also imposed a penalty of ₹ 1 lakh on the importer under Section 112(a) of the Customs Act. The redetermination of value by the Additional Commissioner did not result in any demand of differential duty, presumably, because the goods were imported from Sri Lanka, being a SAARC country were fully exempted. Aggrieved by the Order-in-Original, the appellant filed an appeal before the First Appellate Authority who vide the impugned order dismissed the appeal and upheld the order of the lower authority. 3. The Learned Counsel for the appellant submits that during the relevant period there were two DGFT notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 111(d) does not apply and the confiscation and penalties under Section 112(a) need to be set aside. 4. Learned Departmental Representative reiterates the impugned order. 5. We have considered the arguments on both sides and perused the records. The short point to be decided is whether the marble slabs imported by the appellant declaring a value of less than US dollars 50 per square metre are importable freely as per the foreign trade policy or not. Consequently, whether these goods are liable for confiscation and the fine and penalty are applicable to this case. It is evident that there are two notifications issued by the DGFT, one notification is allowing import of the product in question from anywhere provided the value is more ..... X X X X Extracts X X X X X X X X Extracts X X X X
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