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2011 (5) TMI 420 - CESTAT, MUMBAIImport - Restricted goods which requires special import licence - As per the Hon ble Bombay High Court in the case of Sophisticated Marbles & Granite Industries vs. UOI [2004 -TMI - 46944 - HIGH COURT OF JUDICATURE AT BOMBAY], in a similar set of situation where the imported goods requires special import licence and subsequent to the import, the importer wants to produce the licence, held that the importers who are importing goods without licence and seek to validate the import by obtaining subsequent licence or licences cannot be allowed to take advantage of their own wrong - In view of this decision of the Hon ble High Court, find that the impugned order whereby the Commissioner (Appeals) condoned the condition of licence, is not sustainable. Classification of goods - find that the Commissioner (Appeals) reclassified the goods whereas that issue was already settled by the earlier order-in-appeal vide which the matter was remanded in respect of valuation only - Hence, the impugned order in respect of classification is also not sustainable.
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