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2015 (2) TMI 76 - AT - CustomsRectification of mistake - Non consideration of issue raised by the appellant - Held that:- It is admitted fact that while passing the final order by this Tribunal, both the Members have not given their finding on the issue whether the impugned goods are liable for confiscation under Section 111(d) of the Customs Act, 1962 read with Rule 11 of the Foreign Trade (Regulation) Rules, 1993 in the facts of the case. If both the Members have considered the issue and given their finding and both the Members agrees that goods are not liable for confiscation under Section 111(d) of the Customs Act, 1962, in that case the matter is not required to be referred to the Third Member for consideration. Therefore, it is quite necessary to answer the issue whether the goods are liable for confiscation under Section 111(d) read with Rule 11 of Foreign Trade (Regulation) Rules, 1993 or not. Matters are required to be relisted for consideration of the issue whether the goods are liable for confiscation under Section 111(d) of the Customs Act, 1962 read with Rule 11 of Foreign Trade (Regulation) Rules, 1993 or not; thereafter, if required, to be referred to the Third Member to answer the reference. - Following decision of Suzlon Infrastructure Ltd. [2009 (5) TMI 64 - BOMBAY HIGH COURT] - Matter remanded back - Decided in favour of appellant.
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