When relevant DGFT Notification allowed 'free import' of marble blocks/tiles for CIF value at US$ 60 and above per square metre, if assessee declared same below US$ 60 per square metre, confiscation of such goods would be justified

Excise & Customs: When relevant DGFT Notification allowed 'free import' of marble blocks/tiles for CIF value at US$ 60 and above per square metre, if

assessee declared same below US$ 60 per square metre, confiscation of such goods would be justified

[2015] 64 taxmann.com 5 (Madras)

HIGH COURT OF MADRAS

HRB Boarding and Lodging (P.) Ltd.

v.

Union of India