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2019 (2) TMI 1765 - AT - CustomsValuation of imported goods - quartz stone (artificial marble slabs - over-valuation of price of goods - confiscation - redemption fine - penalty - HELD THAT:- It is seen from the documents that the shipment of goods, priced at US $ 15/sq. metre, had been contracted for before the notification prescribing a threshold for free importability of ‘artificial marble slabs’ came into force - the licensing restrictions were applicable only to goods that had been contracted, and paid for, after the said notification came into force. Appeal allowed.
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