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Issues:
1. Confiscation of lenses under the Customs Act for alleged violation of import regulations. 2. Discrepancy in the type of lenses imported and seized. 3. Appeal against the confiscation order before the Appellate Collector. 4. Transfer of the revision application to the Appellate Tribunal. 5. Dispute over the identity and lawful import of the seized lenses. 6. Argument regarding the term "bifocal" and "multifocal" lenses. 7. Consideration of evidence and arguments by the Tribunal. 8. Assessment of the fine and penalty imposed by the Appellate Collector. Analysis: 1. The judgment involves the confiscation of lenses under the Customs Act due to an alleged violation of import regulations. The business-cum-residential premises of the proprietor were searched, leading to the recovery of lenses of USA origin. The Assistant Collector confiscated the lenses under the Customs Act for not being lawfully imported or acquired, imposing a penalty as well. 2. The discrepancy arose regarding the type of lenses imported and seized. The Assistant Collector found that the imported consignment did not match the seized goods, leading to the confiscation. The party failed to produce records or evidence to prove the lawful acquisition of the seized lenses, resulting in the decision to uphold the confiscation and penalty. 3. An appeal was made before the Appellate Collector, who also upheld the decision citing the lack of evidence linking the seized lenses to the ones released by Customs. Despite offering an option for redemption, the Appellate Collector maintained the confiscation order. 4. The revision application was transferred to the Appellate Tribunal for further consideration in accordance with the Customs Act. The Tribunal was tasked with reviewing the case and making a final determination. 5. The Tribunal considered arguments from both sides regarding the identity and lawful import of the seized lenses. The party presented evidence, including a letter of authority and declarations, to support their claim that the seized goods were part of a previously imported consignment. 6. There was a dispute over the interpretation of the terms "bifocal" and "multifocal" lenses. The party argued that these terms were synonymous and explained the circumstances of the import and subsequent disclosure to tax authorities. 7. The Tribunal evaluated the evidence presented, including supplier clarifications and historical records, to determine the origin and legality of the seized lenses. The Clearing Agent's statement played a crucial role in establishing the nature of the earlier consignment and its contents. 8. In assessing the fine and penalty imposed by the Appellate Collector, the Tribunal noted the lack of meticulous accounting for lenses under the Customs Act. Considering the circumstances and evidence, the Tribunal decided to reduce the fine and penalty by fifty percent to achieve a fair outcome and meet the ends of justice.
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