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Issues: Interpretation of customs notifications regarding specified areas and goods under the Customs Act.
In this case, three appeals were considered collectively as they involved a common issue. The appeals were directed against different original orders. The main issue revolved around whether acetic anhydride, specified under Notification No. 318A/86, would fall under the provisions of Chapter IVB of the Customs Act concerning the storage of the item by the appellants in their factory near the coastal line of Gujarat. The advocate for the appellants argued that another notification, No. 318B/86, specified different areas, namely Manipur, Nagaland, and Mizoram, on the same date as Notification No. 318A/86. He contended that the specific area of 50 kms mentioned in Notification No. 8/69 should apply only to certain items like silver bullion and coin, not acetic anhydride. The advocate highlighted subsequent notifications, No. 90/88 and No. 60/91, consolidating specified areas and goods. The Tribunal analyzed the relevant sections of the Customs Act and concluded that both areas and goods specified under notifications should be considered under Chapter IVB. The Tribunal noted that the appellants were legitimate users of the notified item for manufacturing bulk drugs under central excise control, with no intent to violate the law. Consequently, the penalty imposed on the appellants was remitted, and the redemption fine was uniformly reduced to Rs. 1,000 in all cases due to the technical nature of the offense and lack of deliberate disobedience of the law. All three appeals were disposed of accordingly.
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