TMI Blog2010 (11) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... imported 4 consignments of rough marble slabs at the unit price ranging from US $ 259 to US $ 264 PMT (CIF) from Egypt. The import of rough marble slabs was restricted if per unit CIF value was less than US $ 450 PMT as per entry No. 25151200 of ITG (HSN). The unit price of the slabs was less than US $ 450 PMT and the appellants failed to produce valid licence. This rendered the goods liable for confiscation under Sec. 111(d) of the Customs Act, 1962. The ld. Commissioner adjudicated the case and during the adjudication, the appellant had shown their willingness to pay duty on the basis of floor price of US $ 450 PMT. They also shown their willingness to produce SILs for debiting to the extent of three times. The ld. Commissioner enhanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Sec. 111(d) of the Customs Act, 1962. 3. The ld. SDR reiterated the findings of the ld. Commissioner. The ld. SDR has also brought to our notice the Notification No. 6 (RE-99) 1997-2002, dated 8-5-1999 issued by the Ministry of Commerce, Government of India with amended entry No. 25151200 as follow :- 25151200 Merely cut, by sawing or otherwise, into blocks or slabs or a rectangular (including square) shape Restricted Not permitted to be i6mported except against a licence or in accordance with a Public Notice issued in this behalf. Import permitted against Special Import Licence (SIL) provided C.I.F. value per metric tonne is (1) for Blocks US $ 300 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy and the import becomes unauthorized and such import cannot be regularized by way of debiting SIL. As rightly pointed out by the ld. SDR that they are already in this business and they are not new to it and very well aware of the law that the import needs a valid licence. The Hon ble High Court in the case of Sophisticated Marbles Granite Industries (supra) had held as under :- It is thus clear that the petitioners who are in the business of marble and have become a habitual importer of goods inspite of the fact that they are very well aware of the law that the imports to be backed by a valid licence. Inspite of this, if the petitioners are repeatedly including in importing marbles without licence, or subsequently obtain licenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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