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TMI Blog2024 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 18.10.2014 of marble slabs of different varieties declaring various rates per sq.m. which is lesser than 60 USD per sq.m. Consequently, on their request, the adjudicating authority enhanced the value to 60 USD per sq.m. and allowed clearances of the goods after imposition of fine and penalty. The learned Commissioner(Appeals), considering the circumstances of the case and taking note of the fact that it was unintentional mistake on the part of the appellant, reduced the fine and penalty. The learned advocate ahad submitted that while directing confiscation and allowing redemption on payment of fine and penalty, no market survey has been carried out; therefore such action is not sustainable in law. There are no merit in the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are involved, both the appeals are taken up together for disposal. 2.1. The facts in brief are that in appeal No.C/20190/2015, the appellant filed a Bill of Entry No.6575026 dated 27.08.2014 seeking clearance of polished marble slab of different varieties classifying the same under CTH 68022190 of Customs Tariff Act, 1975 declaring the value of the goods as 39.5 USD and 51 USD per square meter. The Policy Condition No.3 of Chapter 68 of ITC(HS) classification of Export Import items (2009-2014) issued by the DGFT, the import of marble slab is permitted freely provided the CIF value of the imported goods is 60 USD and above per square meter except in case of import of the said product from Nepal. Since value of the imported marble slabs by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd considering the letter dated 22.10.2014 agreed for enhanced value at USD 60 per square meter, the value of the goods was enhanced. After hearing the appellant, the goods were confiscated under Section 111(d) of the Customs Act, 1962 with an option to redeem the goods on payment of Rs.7 lakhs under Section 125 of the Customs Act, 1962 and imposed penalty of Rs.2 lakhs under Section 112(a) of the Customs Act, 1962. Aggrieved by the orders, the appellant filed appeals before the learned Commissioner(Appeals) who reduced the quantum of fine and penalty in appeal C/20190/2015 to Rs.5 lakhs and Rs.1.5 lakhs respectively; in appeal C/21155/2016, Rs.2,85,000/- and Rs.80,000/- respectively. Hence the present appeals. 3. At the outset, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC)] and the decision of Tribunal in the case of Sri Sai Graphics Vs. CC, Bangalore [(2023) 12 Centax 207 (Tri-Bang.)]. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner(Appeals). He has submitted that since the appellant had violated the condition of the Policy and agreed for the value to be enhanced to the threshold limit of 60 USD per sq.mtr. mentioned in the said Policy and to allow the import of marble slabs, accordingly the adjudicating authority has enhanced the value and directed confiscation of the goods and imposed penalty. He has further submitted that the learned Commissioner(Appeals), after taking note of the facts and circumstances of the case, reduced the fine and penalty considerably and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only, the value of the imported marble slabs was enhanced to 60 USD and thereafter clearance was allowed subject to payment of redemption fine and penalty on adjudication by the concerned authority. However, considering the facts and circumstances of the case, direction of payment of redemption fine to the extent of 22% and imposition of penalty around 6%, in my opinion, is harsh and deserve to be reduced as consistently held by this Tribunal in a series of cases including the case of Sri Sai Graphics (supra) that in case of import of items like MFDs in similar circumstances without a valid licence, when the value has been enhanced on the basis of Chartered Engineer s Certificate, imposition of redemption fine to the extent of 10% and 5% a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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