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Issues:
1. Stay application for waiver of fine and penalty. 2. Appeal against Order-in-Original regarding valuation and confiscation of imported goods. Issue 1 - Stay application for waiver of fine and penalty: The Appellate Tribunal allowed the stay application by granting a waiver of fine and penalty due to the goods still being under Customs' custody. The early hearing application was considered, and the appeal was taken up out-of-turn after arguments from both sides. The appellants were successful in making a strong case for expedited consideration, leading to a detailed hearing of the matter. Issue 2 - Appeal against Order-in-Original regarding valuation and confiscation of imported goods: The appeal arose from an Order-in-Original passed by the Commissioner of Customs, Chennai, enhancing the unit price of imported goods and imposing a short levy, confiscation, redemption fine, and penalty. The appellants imported goods declared as TFS and tin plates, seeking permission for revised entry due to a supplier error. Disputes arose from expert opinions by IIT experts and NML, with the Commissioner relying on NML's visual inspection report. The appellants argued violations of natural justice, misinterpretation of technical opinions, and improper valuation adoption. The counsel emphasized the need for a speaking order, acceptance of expert opinions, proper valuation based on contemporaneous imports, and absence of mis-declaration warranting confiscation. The Department defended the NML report, visual examination, and justified the confiscation and penalties imposed. The Tribunal found merit in the appellants' arguments, highlighting the necessity for a remand for fresh adjudication. It criticized the Commissioner's failure to consider expert opinions adequately, lack of transparency, and the need for cross-examination and further examination of goods. The Tribunal directed the Commissioner to allow the appellants to present their case, cross-examine experts, and re-examine valuation aspects. The matter was to be concluded within two months, stressing the need for a fair and thorough reconsideration. The impugned order was set aside, and the case was remanded for de novo consideration, ensuring justice and procedural fairness in the Customs' custody matter.
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