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2011 (5) TMI 606 - AT - CustomsImport of restricted items - Confiscation - Enhancement of declared value in respect of the marble imported from Turkey - Held that:- Unable to accept the argument that the marble from Turkey is being imported at a lower price which is declared by the importer as no bill of entry has been produced in support of their claim. There is no evidence on record that the Turkish marble prices were declined during this period thus no infirmity in the impugned order by which the value of the imported marble blocks is enhanced Redemption fine and penalty were imposed 20% and 5% of the CIF value as decided in COMMISSIONER OF CUSTOMS (IMPORT) VERSUS STONEMAN MARBLE INDUSTRIES & ORS. [2011 (1) TMI 15 - SUPREME COURT OF INDIA]
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