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TMI Blog2004 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants imported consignments of marble slabs valued at Rs. 17,72,656.52 and filed in all nine bills of entry for clearance under notification 203/92, dated 19-5-1992 against an advance licence No. 317619, dated 19-10-1993. The importer declared the goods to be "rough random slabs of marbles". Under the advance licence produced by the appellants, they are allowed to import "relevant raw marbl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 112 as the goods themselves were not available for confiscation. Hence the appeal. 2. Heard both sides. 3. The learned Advocate strongly contested the order of confiscation and imposition of penalties. It is argued that the goods on examination were found to be unpolished and were found to have been not cut into size and shape which means that the goods are raw and rough only. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amination report clearly says that the goods are not raw. The fact that the marble slabs are not polished does not mean that they conform to the description indicated in the licence. Marble slabs can be polished even after they are laid. Penalty can be imposed for misdescription of the goods. 5. We have given our careful consideration to the various submissions. The importer was present during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he description of the goods as imported does not tally with the one given in the import licence. The goods have been rightly confiscated. We do not want to make any comment on as to why duty is not demanded on the goods not covered under the advance licence as notification 203/92 which exempts goods from customs duties applies to only those goods that are covered by an advance licence. We also obs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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