2026-VIL-768-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of goods as Marble or Limestone - The appellant imported goods declared as "Raw/Rough Marble slabs" under two advance licences. The Authorities found that the goods were actually "Crystalline Limestone" and not marble, as per the report of Geological Survey of India (GSI). The authorities also found that the actual quantity imported was more than the declared quantity - Whether the imported goods can be considered as Marble or Limestone – HELD - The GSI report was categorical in stating that the imported goods were "Crystalline Limestone" and not "Marble" as declared by the appellant. The Tribunal rejected the appellant's reliance on dictionary definitions, noting that the technical opinion of the GSI, a professional body, should be preferred over general dictionary definitions. As per the Indian Standards Specification (ISS) for "Marble", the imported goods do not satisfy the criteria to be classified as Marble - The appellant had failed to provide any concrete evidence to counter the findings of the authorities regarding the misdeclaration of the nature and quantity of the goods. The confiscation of the goods, imposition of redemption fines, and penalties are justified in view of the clear misdeclaration by the appellant - The classification of the goods as Limestone and the consequent confiscation, imposition of redemption fine and penalty is upheld. The appeal is dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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