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Issues:
1. Confiscation of Heavy Melting Scrap with an option to redeem. 2. Imposition of penalty on the appellants. 3. Application of amended provisions of Para 2.32 of Hand Book of Procedures of Foreign Trade Policy, 2004-09. 4. Consideration of findings from the inspection of the consignment. 5. Setting aside the order-in-original and allowing the appeal with consequential relief. Analysis: 1. The appeal challenged the order-in-original dated 28-4-2005, involving the confiscation of Heavy Melting Scrap with an option for redemption and the imposition of a penalty on the appellants. The Tribunal considered the submissions and records, noting that the goods were imported from Sudan and inspected thoroughly without any arms or explosives found. 2. The adjudicating authority relied on the amended provisions of Para 2.32 of the Hand Book of Procedures of Foreign Trade Policy, 2004-09, which came into force after the goods were loaded onto the vessel in Sudan. The appellants were not required to provide a pre-inspection certificate from the supplier or certification agency, making the application of subsequent provisions for confiscation and penalty invalid. 3. The Tribunal found that due to the absence of any provision requiring a pre-inspection certificate and the timing of the amended provisions, the order-in-original was unjustified. Consequently, the Tribunal set aside the order and allowed the appeal, providing consequential relief as necessary. The Cross-objections filed by the Department were also disposed of accordingly. 4. In conclusion, the Tribunal ruled in favor of the appellants, highlighting the procedural irregularities in applying the amended provisions retrospectively. The judgment emphasized the importance of adherence to established procedures and regulations in cases involving confiscation and penalties, ensuring fairness and compliance with legal requirements.
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