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2018 (3) TMI 1262 - AT - CustomsEPCG Scheme - import of restricted item - it was alleged that since the CIF value of the marble slabs under import was US $ 38.470 PSM, which is less than US$ 50 PSM the said import is not allowed and the goods are liable for confiscation - Held that: - there is no dispute that the appellant have contravened the provisions of Foreign Trade Policy by which goods valued below US $ 50 falls under the restricted category for which the licence is required for import. Though the appellant have imported goods valued at US $ 38.470 PSM CIF but did not obtain the licence. Accordingly, the goods imported is restricted - confiscation upheld. Considering the fact that the appellant is the actual user and there is no malafide intention in not obtaining the licence the appellant deserve leniency - the redemption fine and penalty in the impugned order is at higher side which needs to be reduced. Appeal allowed in part.
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