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TMI Blog2019 (2) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - The issue in this appeal of M/s. K. Italian against Order-in-Appeal No. 108 (Group III)/2011 (JNCH)/IMP-82, dated 7th March, 2011 of Commissioner of Customs (Appeals), Nhava Sheva, Mumbai-II pertains to the import of a consignment of 'quartz stone (artificial marble slabs)' admeasuring 5765 sq. metres valued at US $ 8640 (439810) agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Punjab and Haryana in Krishna Udyog v. Union of India, [2007 (207) E.L.T. 194 (P&H)] which has held that - '20. Accordingly, the writ petition is allowed and it is held that in the facts and circumstances of the case, where an importer had sent entire payment in advance before the date of issue of public notice, shall also be entitled to import duty free vanaspati oil from Sri Lanka as h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for free importability of 'artificial marble slabs' came into force. It would, therefore, appear that, in accordance with the decision of the Hon'ble High Court of Punjab and Haryana in re Krishna Udyog v. Union of India, the licensing restrictions were applicable only to goods that had been contracted, and paid for, after the said notification came into force. 6. Accordingly, we set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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