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2017 (9) TMI 539 - CESTAT MUMBAIConfiscation - Restricted item - import of brass scrap of the grade "Elder" - According to Revenue, the goods shall be restricted goods requiring licence formality. That not being complied, goods were liable to seizure and confiscation - Held that: - when goods are declared to be of "Elder" specification and finding of the test laboratory is something else, unless the importer discards such import stating reason, he does not have say on valuation thereof since such goods are confiscable - Once a declaration is found to be false, the authority should totally confiscate the goods - The licence requirement if any is to be tested in the context of law in that behalf to ascertain whether such goods are restricted or prohibited. That aspect has not been examined - Adjudication order appears to have been passed superfluously without proper application of law. The order having suffered from the above legal infirmities and anomalies, that is remitted back to learned adjudicating authority to re-examine the issue - appeal allowed by way of remand.
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