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2017 (3) TMI 490 - AT - CustomsValid licence for import - import of ‘rough marble blocks’ - appellant were not in possession of the prescribed licence at the time of placing the order or at the time of import of the goods - Confiscation - redemption fine - penalty - Held that: - The goods were held to be offending for not being in possession of valid licence for import. The imported goods were not ‘marble’ but ‘other calcareous stones’ which the Geological Survey of India reported to be a variety of limestone without metamorphic recrystalisation and such goods being restricted could be imported only against licence - appeal rejected - decided against appellant.
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