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Issues:
1. Appeal based on Supreme Court judgment for condonation of delay in filing appeal. 2. Clearance of goods at Calcutta Port under specific provisions. 3. Applicability of previous tribunal and High Court judgments on the case. 4. Legality of import restrictions favoring specific regions and violating constitutional provisions. Analysis: 1. The appeal in this case was filed by M/s. Coronation Spinning Mills along with a Misc. application requesting consideration based on a previous Supreme Court judgment directing the Tribunal to hear the appeal on merits despite a delay in filing. The Tribunal had previously dismissed the appeal as time-barred, but the Supreme Court's order mandated a fresh consideration of the case. 2. The dispute involved the clearance of goods at Calcutta Port under specific provisions restricting import to Bombay and Delhi TCD. The consignment declared as Synthetic Rags was confiscated due to the import restriction at Calcutta Port, leading to the appellant's claim for clearance of the goods. 3. The appellant relied on a previous Tribunal decision and a judgment of the Hon'ble Calcutta High Court in the case of Kalindi Woollen Mills (P) Ltd. to support their claim. The Tribunal noted that the issue was covered by the High Court's decision, which was also followed in previous appeals by the Tribunal, leading to the allowance of the present appeal with consequential relief. 4. The Hon'ble Calcutta High Court's judgment in the case of Kalindi Woollen Mills (P) Ltd. highlighted the arbitrary and discriminatory nature of import restrictions favoring specific regions. The High Court found the conditions restricting import to certain ports as violative of constitutional provisions, including Articles 14, 19(1)(g), and 301 of the Constitution of India, and ultra vires of relevant import control laws. Following the High Court's decision and the Tribunal's precedent, the appeal was allowed, and consequential relief was granted to the appellants in accordance with the law.
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