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Issues:
1. Liability to confiscation of goods under Section 111(d) of the Customs Act, 1962. 2. Interpretation of goods as concentrates of alcoholic beverages. 3. Applicability of Section 111(d) to the disputed goods. 4. Ownership and liability for duty payment. Analysis: 1. The judgment revolves around the liability to confiscation of goods under Section 111(d) of the Customs Act, 1962. The Collector of Customs had held a bulk quantity of "Undenatured Ethyl Alcohol" liable for confiscation under Sections 111(d) and (m), along with imposing a substantial sum as a condition for release. The appellants contested this confiscation, arguing that the goods were not concentrates of alcoholic beverages but rather concentrates of alcohol, hence permissible for import under a specific license. The Tribunal, however, upheld the Collector's decision based on previous rulings and trade parlance, deeming the goods to be overproof whisky and thus subject to confiscation under Section 111(d). 2. The issue of interpreting the goods as concentrates of alcoholic beverages was crucial in this case. The Tribunal referred to previous decisions and trade practices to establish that the product in question, despite being labeled as whisky concentrates in an invoice, was considered an alcoholic beverage. This interpretation was supported by the Tribunal's findings in similar cases and the general understanding within the industry. The appellants' argument that the goods were not covered by the relevant policy entry was dismissed based on this interpretation. 3. Regarding the applicability of Section 111(d) to the disputed goods, the Tribunal clarified that the previous decision by the Bombay High Court, which allowed certain imports under different circumstances, was not directly relevant to this case due to policy amendments. The Tribunal reiterated that the goods fell within the scope of Section 111(d) based on their classification as overproof whisky, emphasizing the need for specific licenses for such imports. 4. Ownership and liability for duty payment were also addressed in the judgment. The appellants contended that they were not the owners of the goods at the time of importation, shifting the duty payment responsibility to the original owner. However, the Tribunal upheld the liability for confiscation under Section 111(d) while acknowledging the appellants' entitlement to a refund of the amount paid towards differential duty, considering the outcome of a related case where duty demands were set aside and fines were reduced. In conclusion, the Tribunal affirmed the confiscation of the goods under Section 111(d) but granted the appellants relief in terms of refund for excess payments, aligning with the precedent set in related cases.
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