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Issues:
1. Aggrieved person status of the appellant challenging the order-in-original before the Commissioner (Appeals). Analysis: The judgment revolves around the issue of whether the appellant, Schwan Stabilo Cosmetics GMBH & Co. KG., Germany, has the legal standing as an aggrieved person to challenge the order-in-original before the Commissioner (Appeals). The lower appellate authority had previously held that the appellant was not an aggrieved person and thus lacked the legal right in the case proceedings. The adjudicating authority had imposed a redemption fine and penalty on the importer, M/s. Hindustan Uniliver Ltd., for importing contaminated cosmetics from the appellant. The appellant's appeal against this decision was dismissed, leading them to approach the Appellate Tribunal. The Tribunal, after granting a stay on the impugned order, considered the issue at hand to be of narrow compass and proceeded to hear the appeal. The appellant argued that they were indeed aggrieved persons under Section 128 of the Customs Act, 1962, as they were the exporter/owner of the goods in question. Citing legal precedents, the appellant's counsel emphasized the definition of an aggrieved person as one whose legal rights are invaded or pecuniary interests are adversely affected. The Tribunal, after hearing the submissions, concurred that the present appellants, being the owners of the impugned goods, qualified as aggrieved persons with the legal right to challenge the order-in-original. In light of the above analysis, the Tribunal found merit in the appellant's argument and set aside the lower appellate authority's decision. It directed the Commissioner (Appeals) to reconsider the appeal on its merits, ensuring the principles of natural justice were followed by granting the appellants an opportunity to be heard. The Tribunal allowed the appeal by way of remand, emphasizing the appellants' status as aggrieved persons with the legal standing to challenge the order-in-original before the Commissioner (Appeals).
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