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2018 (11) TMI 986 - AT - CustomsRestricted import or free import - import of Marble Slabs from Sri Lanka declaring a value of less than US dollars 50 per square metre - Confiscation - redemption fine - penalty - Held that:- The Commissioner (Appeals) has dismissed the public notice issued by the DGFT without assigning any reasons. The Commissioner (Appeals) being a quasi judicial Authority cannot dismiss any notification issued by the DGFT - Whenever, more than one notification is available, to an importer, it is for the importer to choose which notification he would like to operate in provided if he meets the necessary conditions for that notification. In this case, the appellant is evidently eligible for the Public Notice permitting free import of goods from the SAARC countries and this has been wrongly denied by the First Appellate Authority - the marbles imported by the appellants are freely importable as they have been imported from Sri Lanka. Appeal allowed - decided in favor of appellant.
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