TMI BlogMarble Imports- Finalisation of Provisional Assessments-regX X X X Extracts X X X X X X X X Extracts X X X X ..... are to be treated as marble on the basis of commercial parlance or on the basis of petrological composition; b. Missing documents; c. Condonation of excess quantity of imported marble; d. Valuation of imported marble; e. Applicability of principles of unjust enrichment for the purpose of refund of customs duty, if any, arising at the time of finalisation. A number of references have been received from trade as well as from Custom Houses requesting the Board to clarify the above-said issues. 2. Accordingly the full Board examined the above-mentioned issues. Board's decisions are as follows: a. Marble versus calcareous stone : In the case of M/s Akbar Badruddin Jiwani vs Collector of Customs 1990 (47) ELT 161 (SC), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble". It has been decided that in cases where remnant samples are available, these are to be re-tested at GSI, Nagpur. In cases where remnant sample is not available after proper search which should be certified by Commissioner himself, the report of CRCL may be accepted if nothing contrary to the report of CRCL is there on record. b. Missing documents : It has been brought to the notice of the Board that in a number of cases the copies of licences are not available on record. In the absence of the copies of advance licences, the nexus point cannot be verified. Likewise, in a large number of cases the examination reports show that the samples were drawn and forwarded to the Group for testing. However, there is no record to show wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide letter F.No.438/38/2000-Cus.IV, dated 9.10.2001. It has also been noted that the DGFT had taken wastage into consideration while issuing licences to the importers. Condonation of excess quantity at this stage would, therefore, amount to granting double benefit to the importers. Further, on the Central Excise side, there is no provision for allowing wastage while assessing duty. Taking all aspects into account, it has been decided that quantity imported in excess of the quantity declared in the invoice/packing list should not be condoned at the time of finalisation of provisional assessment cases. d. Valuation : It has been reported that marble has been imported at different rates at different point of time. For sometime, the marbl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be applicable only in cases of refund of pre-deposits made on the direction of appellate authorities or court pending final decision in the appeal. It is noted that in the cases of provisional assessment relating to marble imports, the duty/deposits had been collected prior to clearance of the goods, and therefore, it is to be presumed that the importers would have passed on the incidence of duty/deposit to the buyers of the goods. 3. The pending provisional assessments cases relating to marble imports may be finalised on the basis of above instructions. The Board desires that the pending cases should be finalised by 30/9/2002. 4. Difficulties, if any, in implementation of above instructions, may be brought to the notice of the Board. K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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