TMI Blog2011 (5) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... has been produced in support of their claim. There is no evidence on record that the Turkish marble prices were declined during this period thus no infirmity in the impugned order by which the value of the imported marble blocks is enhanced Redemption fine and penalty were imposed 20% and 5% of the CIF value as decided in COMMISSIONER OF CUSTOMS (IMPORT) VERSUS STONEMAN MARBLE INDUSTRIES & ORS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S$ 163.62 to US$ 311 per MT in case of marble imported from Turkey. The adjudicating authority also held that marble blocks are imported in violation of the Import-Export Policy, hence liable for confiscation and imposed redemption fine of Rs.4,71,000/- and penalty of Rs.1,44,000/- in case of marble imported from Turkey. The adjudicating authority also imposed redemption fine of Rs.2,19,000/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue are not relevant for determination of the value of the goods in question. 5. In respect of redemption fine and penalty, the contention is that the Revenue filed this appeal on the ground that the Commissioner (Appeals) relied upon the Tribunal s decision in the case of Mahavir Industries Ltd and Asia Pacific Marbles Pvt. Ltd. and against these decisions, the Revenue filed references which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is enhanced on the basis of earlier imports made by other importers. The appellant produced two invoices in respect of the value of Turkish marble. No bill of entry has been produced in support of their claim. In view of this, we are unable to accept the argument that the marble from Turkey is being imported at a lower price which is declared by the importer. On the contrary, the Revenue relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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