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TMI Blog2022 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... tice 17/2010 dated 29.06.2010. The judgments relied upon by the appellant in GE INDIA INDUSTRIAL PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [ 2009 (9) TMI 808 - CESTAT CHENNAI ] and GM EXPORTS VERSUS COMMR. OF CUSTOMS, BANGALORE [ 2008 (2) TMI 691 - CESTAT, BANGALORE ] are on different facts therefore same are not applicable in the present case. There are no infirmity in the impugned orders hence the same are upheld and appeals are dismissed. - CUSTOMS Appeal No. 90 of 2012-DB WITH CUSTOMS Appeal No. 91 of 2012-DB - FINAL ORDER NO. A/11749-11750 / 2022 - Dated:- 28-11-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Vipul Khandar, Chartered Accountant for the Appellant Shri T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labs as per bills of entry, invoice and packing list. However, the total measurement of the cargo was found to be 520.752 sqm as against declared quantity of 465.000sqm thus, a quantity of 55.752 sqm has been found excess over and above the declared quantity. The value of the excess quantity of Polished Granite Slabs comes to Rs. 75,265/-. He submits that in view of the above facts the excess is marginal. It is practice in trade to issue invoices for only chargeable weight of a Polished Granite Slabs and the gross measurement of the said granite slabs is shown in the invoice. The said gross measurement in the bills of entry was as per the invoice i.e. 465sqm and the value in the invoice determined on the basis of chargeable measurement. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed reliance on the following decisions:- (a) 2005 (179) ELT 421 (Tri. Chennai) Indowind Energy Limited vs. CC (Sea Port-Import) (b) 2002 (146) ELT 361 (Tri. Chennai) Gupta Exports vs. CC, Chennai (c) 2002 (145) ELT 543 (Tri. Chennai) Saudagar Exports vs. CC, Chennai. 4. Shri Tara Prakash, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that there is admitted fact that excess quantity was found as compared to the declared Polished Granite Slabs. Therefore, in the case where excess quantity is within 5%, the learned Commissioner (Appeals) has not imposed any fine. However, in the case where the quantity is found more than 5%, no relaxation was g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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