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of <h1>Tribunal remands matter for fresh consideration due to failure to consider valid import license.</h1> <h3>Gitanjali Gems Ltd., Bababhai P. Desai, Rashmi Bhansali, Bhargava N. Vaidya Versus Commissioner of Customs, (ACC & IMP), Mumbai</h3> The Tribunal set aside the Order-in-Original due to the failure to consider the valid special import license submitted for provisional assessment. The ... - All stay applications arose from Order-in-Original No. 55/2008 which confirmed differential duty, confiscated goods (with option to redeem), and imposed penalties. Pre-deposit was waived and the Tribunal took up the appeals. Main appellant produced special import licences initially found to be forged; on 20.2.1998 they submitted replacement licences. Because the consignments were 'provisionally assessed' at clearance, the replacement licences could have been considered, but the adjudicating authority did not record any findings on those licences. One appellant was penalised under Section 112(a) for alleged aiding and abetting importation of goods confiscated under Sections 111(d) and 111(o) of the Customs Act, 1962; his role was limited to introducing the licence holder and earning commission. The Tribunal concluded that the adjudicating authority failed to consider the alternate plea and, since there were no findings, 'the entire order needs to be set aside.' Appeals were allowed by way of remand for fresh adjudication after adequate hearing.
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