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Issues Involved:
1. Violation of principles of natural justice in disposing of appeal without giving reasonable opportunity to be heard. 2. Interpretation of Customs Notification No. 21/02 regarding duty exemption for imported medicinal item "Zidovudine." 3. Eligibility of the appellants for benefit under the exemption Notification. 4. Prima facie case against demand of basic Customs duty and CVD. 5. Direction for pre-deposit and remand of the appeal to the Commissioner (Appeals). Analysis: 1. The first issue revolves around the violation of natural justice principles in the disposal of the appeal without granting a reasonable opportunity for the appellants to be heard. The appellants argued that the order was rushed and did not consider their modification application, claiming a strong prima facie case. The Tribunal acknowledged the importance of natural justice and the right to be heard before making a decision. 2. The second issue concerns the interpretation of Customs Notification No. 21/02 regarding duty exemption for the imported medicinal item "Zidovudine." The dispute arose from the denial of benefit under the Notification due to non-compliance with procedural requirements. The appellants contended that the benefit of exemption should not have been denied solely on procedural grounds, citing a Supreme Court case where a similar default was condoned. 3. The third issue delves into the eligibility of the appellants for the benefit under the exemption Notification. The Tribunal analyzed the import documents showing goods in bulk quantities and interpreted the Notification's provisions strictly. It concluded that the appellants were not eligible for the benefit based on the specific conditions mentioned in the Notification. 4. Moving on to the fourth issue, the Tribunal considered the prima facie case against the demand of basic Customs duty and CVD. While rejecting the claim for basic Customs duty, the Tribunal found merit in the argument regarding CVD. Relying on Central Excise Notification No. 6/02 granting full exemption from excise duty, the Tribunal directed the pre-deposit of a specified amount for the CVD demand. 5. Lastly, the Tribunal issued a direction for pre-deposit and remand of the appeal to the Commissioner (Appeals). The impugned order was set aside, and the appeal was allowed by way of remand with specific instructions for the lower appellate authority to deal with the appeal on its merits in accordance with the law and principles of natural justice.
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