GURU KRIPA MARBLES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) AFTER hearing both sides and considering that the liability of confiscation of marble blocks under import in this case is required to be upheld. The question reduced is only of determination of redemption fine and penalty consequent to such import having been effected in contravention of the Exim policy.

(2.) THE question of quantum of redemption fine, in case of marble imports, has been a subject matter of decision of this Tribunal in many cases and the issue went up to the Hon'ble Bombay High Court, the High Court in the case of Marmo Classic in a appeal filed by Commissioner of Customs, Nhava Sheva upheld the Order of this Tribunal in a series of cases ordering redemption fine at a level of the 20% of the assessable value determined and penalty at 5% of such assessable values. In on other case which the learned D.R. relied on, Bombay High Court on impopts made by M/s. Sophisticated Marbles and Granite Industries v. Union of India upheld the higher redemption fine and penalties imposed by the lower authorities and upheld by the Tribunal. However, in this case it was observed as follows:

(3.) IN the past similar consignments were imported by the petitioners and in spite of levy of fine and penalty the petitioners continued to import marble without any licence. In other words, penalty and fine did not get as deterrent to stop further illegal import. In other words, petitioners continued to indulge in illegal import of marble without licence and litigation ensued therefrom was used to get fine and penant{ pefucef on"tgchnkcal lggal pleas..