TMI Blog2002 (5) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... to all these appeals is the quantification of the redemption fines and penalties, which are required to be imposed on imports of rough marble blocks, made during the later half of the year 2001 and earlier 2002 since such imports were restricted. 2. The Commissioners of Customs after considering the facts in these imports, have passed orders after the goods were examined and coming to the conclusions that the goods were liable to confiscation under Section 111(d) in certain cases also under 111(m) of the Customs Act, 1962 with the FTDR Act for having imported, without a specific import licence as required under the EXIM Policy. In certain cases for mis-description. The importers were also considered to be liable to penalties under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides and considered the submissions made by the learned DR and the Advocates on behalf of the appellants and find : (a) The imports of rough marble blocks are not a new or novel feature observed. The allegation of repeated violators, has to be established. If the supplier based on the same order, confirmation continues to supply on different Bills of Lading in same Bottom or different shipments, then multiple Bill of Entries would be a natural corollary. That in itself cannot be proof of repeated violation of the EXIM Policy. Repeated Violation would need strict proof and material to sustain establishing the same, which we find missing herein in those cases where such findings are arrived at. We therefore do not find any ground to sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms in the case of Basic articles is fixed by these instructions at 25% and for others at 50% of the import values. Basic articles , as listed therein, are all kinds of unfinished forms and goods in the nature of raw materials, for which rough marble blocks qualify. These instructions also prescribe that the norms could be ignored by the adjudicating authority in such cases where extenuating circumstances exist. No such extenuating circumstances are, found by us to be existing in the facts of this case. In fact, the appellants have brought on record the subsequent liberalisation in grant of licence to actual users and certain other categories and Policy also prescribes that subsequent amendments could be made applicable to the goods alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the fine and penalties as follows : Fine Penalty Appeal Name of Appellant Originally Imposed Now fixed Original imposed Now fixed 1 C/111/2001-Mum Akash Stone Industries. 21,50,000/- 3,25,000/- 2,50,000/- 80,000/- 2 C/57/2002-Mum Akash Stone Industries Ltd. 36,00,000/- 24,00,000/- 7,00,000/- 6,00,000/- 3 C/89/2002-Mum Akash Stone Induestries Ltd. 41,70,000/- 30,00,000/- 22,20,000/- 7,50,000/- 4 C/58/ 2002-Mum Akash Stone Industries Ltd. 20,00,000/- 14,00,000/- 2,00,000/- *2,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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