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2014 (12) TMI 488 - HC - CustomsImport of Processed Natural Limestone under EPCG scheme - Benefit under Notification No.103/2009-Cus - revenue alleged that the goods were restricted for import in terms of the Foreign Trade Policy in force. - Confiscation of goods u/s 111(d) - Penalty u/s 112(a) - Wrong classification of goods - Held that:- There is no application of mind on the part of the Tribunal. - A very vital and material contention is raised on behalf of the Respondent and which is tried to be supported by producing number of documents including the relevant Notification. If the Tribunal is last fact finding authority and was dealing with a statutory Appeal, we would expect it not to dispose of the same by a cryptic and short order, more particularly, when such vital contentions have been raised as would have a material bearing on the outcome of the Appeal. It would also have some bearing on the pending cases. Customs Tariff Heading No.68022900 under which the goods are classifiable, then, whether there is any restriction in terms of the applicable policies or not ought to have been examined. Whether, the Commissioner was right in making a reference to the Customs Tariff Heading 68022200 should have been then considered. If that was permissible, the Tribunal was obliged to not only make a reference to the relevant findings of the Commissioner to uphold them in their entirety or otherwise. If these findings were not tenable as urged on behalf of the Respondent/original Appellant, then, the Tribunal should have held accordingly. We do not find any discussion much less a conclusive finding on this aspect of the matter. Resultantly, we are constrained to quash and set aside the impugned order on this short ground alone. - Decided in favour of Revenue.
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