Commissioner Of Customs (IMPORT) v. Stoneman Marble Industries and Others

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2011 Supreme(Online)(SC) 49

SUPREME COURT
, J
Commissioner Of Customs (IMPORT) v. Stoneman Marble Industries and Others

Advocates:
For the Appellants/Petitioners: R. P. Bhatt
For the Respondents: V. M. Doiphode

Table of Content
1. details of customs laws and initial tribunal decisions. (Para 2 , 3 , 4 , 5)
2. arguments regarding the reduction of penalties by the tribunal. (Para 6 , 9 , 10)
3. court emphasizes the finality of tribunal decisions on facts. (Para 7 , 15)
4. final decision on the dismissal of the appeals. (Para 8 , 16)
5. law on challenging tribunal's findings and the nature of appeals. (Para 11 , 12 , 13 , 14)

1. Delay in SLP (C) No. 11177 of 2006, SLP (C) No. 11180 of 2006, SLP (C) No. 11181 of 2006, SLP (C) No. 11182 of 2006, SLP (C) No. 12641 of 2006 and SLP (C) No. 14991 of 2006 is condoned and Leave granted.

3. As common questions of law and facts are involved in all the appeals, these are being disposed of by this common judgment. However, to appreciate the controversy involved, a brief reference to the facts in C.A. Nos.4371-4383 of 2004, as being illustrative, would suffice.
The respondents - importers were engaged in the business of import of rough marble blocks, classifiable under sub-heading 2515.12 of the Customs Tariff Act, 1975, from various countries such as Italy, Iran, Turkey, Indonesia, Spain, China, Greece etc. in the year 1999. These goods were covered by Exim C

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