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Custom House, Near Balaji Temple, Kandla, Gujarat APPEARANCE:

Shri. Manish Jain, Advocate for the Appellant Shri. Prashant Tripathi, Superintendent (Authorized Representative) for the Respondent CORAM: HON'BLE MEMBER (TECHNICAL), MR. RAJU HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA FINAL ORDER NO.A / 10329 /2024 DATE OF HEARING:25.01.2024 DATE OF DECISION:05.02.2024 SOMESH ARORA Appellants are 100% EOU and engaged in manufacture and export of marble slabs and tiles. For said manufacturing operations, they import rough marble blocks falling under TI 25151210 by availing benefit of Notification No. 52/2003-Cus dated 31.03.2003 as amended. It is case of the department that appellants have mis-declared the weight of imported rough A marble blocks at the time of import. Further, it is also alleged by declaring the lesser weight, appellants have also violated the policy circular No. 13(RE-08)/2004-2009 dated 30.06.2008 as excess quantity/weight is not