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Issues involved: Stay applications against Order-in-Original finalizing assessment of imported goods, confirming duty, confiscating goods, imposing penalties.
Issue 1: Consideration of valid special import license for provisional assessment The main importer argued that the adjudicating authority did not consider the valid special import license they had submitted for provisional assessment, which could have affected the confirmation of duty demand. The advocate for one of the applicants penalized for aiding and abetting importation of confiscated goods under Customs Act 1962, Section 112(a), highlighted that the appellant only introduced the license holder to the purchaser and received a commission, without dealing with the license directly. The Tribunal observed that the Order-in-Original did not address the valid special import license submitted by the main appellant for provisional assessment. Noting the lack of findings on this matter, the Tribunal decided to set aside the entire order, as the alternate plea made by the main appellant was not considered. The Tribunal held that if the subsequently produced licenses were valid, the Commissioner could have assessed the goods against them, given that the imported goods were provisionally assessed. Consequently, the Tribunal remanded the matter back to the adjudicating authority for a fresh consideration, with a proper opportunity for the appellants to present their case. The appeals were allowed by way of remand.
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