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TMI Blog2008 (4) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... i Bharat Raichandani, Advocate, for the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order] - This appeal is directed against the order-in-appeal No. S/49-392/06 Misc. (JNCH). 2. The relevant facts that arise for consideration are that the appellants filed bill of entry for the clearances of goods "Rough Marble Blocks". On second examination, it was found that there was 7% in excess of the goods than the declared quantity. It was also noticed by the authorities that the goods was restricted for import and can be imported only against the specific import licence. The original adjudicating authority adjudicated the matter and confiscated the goods, gave an option of redeeming the same on payment of redemption fine of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arble has become a routine practice. The said excess marble is not at all valued correctly and by doing so they bring into country rough marble, which is undeclared. He draws my attention to the finding of the Ld. Commissioner (Appeals). 5. Considered the submissions made by both sides and perused records. The Commissioner (Appeals) coming to the conclusion to uphold the order-in-original held as under :- "Reference was also made of Citation at 2005 (192) E.L.T. 950 (Tri.-Mum.) to say that in ad valorem cases, the weight excess would not have a bearing on the duty component. Be that as it may, the point that has been missed is that the entire goods were in violation of the policy provisions and on this count, the confiscation and impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s quantity of the marble, but covered under valid import licence. This would indicate that the said marble was accepted as imported against the specific import licence. 7. It is undisputed that the quantity of excess marble found in the said bill of entry was to the tune of 7%. If that be so, I find that the decision of the Division Bench of the Tribunal in the case of Marble Art (supra) squarely covers the issue in favour of the appellant. I may read the said ratio :- Confiscation - Customs - Mis-declaration of quantity - Transaction of import of marble blocks on basis of volume i.e. cubic metre and not on basis of weight - Supplier clarifying that weight indicated approximately - Moreover, weight difference only less than 9% and app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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