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Issues:
1. Applicability of Notification No. 33/81 to subject imports. 2. Interpretation of high seas sale in relation to import documentation. 3. Authorization for filing appeals before the Collector (Appeals). 4. Competency of appeals filed against the respondent without impleading the purchasers. Analysis: 1. The appeals involved a common question regarding the applicability of Notification No. 33/81 to the subject imports. The Larger Bench decided that the matter required fresh consideration after allowing the importer to present evidence. Consequently, the previous orders were set aside, and the cases were remanded for further review. 2. The respondent, an export house, had placed orders with foreign suppliers for import of goods. The respondent then sold the goods to different entities on high seas. The respondent argued that as per Public Notice No. 16/78, the import documents should be in the name of the export house for high seas sales. The bills of entry were prepared in the respondent's name by the purchasers' agent, and assessments were made accordingly. The respondent contended that the decisions made by the Assistant Collector did not affect them but rather the purchasers. 3. Several appeals were filed before the Collector (Appeals) with the respondent's name as the appellant. However, it was revealed that the appeals were filed by the purchasers and not authorized by the respondent. The Collector (Appeals) ruled in favor of the purchasers, acknowledging the benefit under Notification 33/81. 4. The Government initiated revision proceedings against the orders passed by the Collector (Appeals) without issuing notice to the purchasers. The Tribunal noted that the orders were in favor of the purchasers and not the respondent. As the appeals were against the respondent without involving the purchasers, the Tribunal deemed the appeals incompetent and dismissed them, stating that the question of impleading purchasers at a later stage did not arise.
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