2008 (10) TMI 411 - AT - Customs

Summary

Issues involved: Common issue involved in the appeals regarding the import of goods under Public Notice dated 16-7-2007 and subsequent clarification by DGFT and CBEC circular dated 7-9-2007.

Summary:
The appellants imported Lead Scrap through ICD, Tughlakabad under a Public Notice but the goods were allowed to be imported at ICD, Loni, Ghazibad. The Adjudicating Authority confiscated the goods and imposed penalties. The DGFT issued a clarification allowing clearance up to 31-8-2007 through ICD, Tughlakabad, which was not considered by the adjudicating authority initially. The Commissioner (Appeals) had considered the Board Circular, stating that the goods were cleared before its issuance, justifying the confiscation. However, the Tribunal found that the goods were imported before 31-8-2007, making the appellants eligible for the benefit of the DGFT clarification and Board Circular. Citing similar cases, the Tribunal set aside the impugned orders and remanded the matters back to the original authority for fresh consideration, emphasizing proper hearing for the appellants.

In conclusion, the Tribunal allowed both appeals by way of remand, directing the original authority to reconsider the case in light of the DGFT letter and Board Circular, ensuring a fair opportunity for the appellants in the process.