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Issues involved: Appeal under Section 130 of the Customs Act, 1962 challenging Tribunal's order on confiscation of goods and imposition of penalty.
Issue A: Tribunal's justification in holding confiscation of goods and penalty imposition as unjustified despite misdeclaration and violation of Customs Act. The respondent, a 100% export oriented unit, imported goods declared as 'Transformer Scrap' but Revenue claimed they were old used transformers. Commissioner of Customs ordered confiscation and penalty. Tribunal allowed respondent's appeal stating they were allowed to import old/damaged transformers. Counsel for Revenue challenged Tribunal's order citing a similar case where the appeal was dismissed for lack of legal question. Issue B: Tribunal's justification in setting aside confiscation and penalty for misdeclaration of imported goods. Tribunal held that the imported goods were permissible old/damaged transformers, not new or usable ones. No duty demand was confirmed against the respondent as they were eligible to import such goods. Issue C: Tribunal's passing of judgment without proper reasons and disagreement with expert opinion. Tribunal's judgment lacked proper reasoning and disagreed with the expert's opinion favoring the appellant-Department without sufficient explanation. Issue D: Tribunal's passing of judgment without specific findings on the original order's interference. Tribunal's judgment lacked specific findings on why the original order deserved interference, substituting the adjudicating authority's findings without proper justification. The appeal was dismissed by the High Court following a previous judgment where a similar appeal was rejected for lack of legal questions.
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