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Issues: Whether the appellants should be granted an opportunity to cure the procedural objections relating to the ARAI certificate and import at a notified port, with the matter remanded for fresh adjudication.
Analysis: The goods had been confiscated and penalties imposed on the grounds that the electric bicycles were not imported at a specified port and that the requirement of obtaining a certificate under Rule 126A of the Central Motor Vehicle Rules, 1989 had not been complied with. The Tribunal found that, in the interest of justice, the appellants should be given an opportunity to obtain the requisite certificate, which required a sample set of the bicycle parts. It also accepted that the objection regarding import at a non-notified port could be overcome by transferring the goods to the specified port and filing a fresh bill of entry, at the appellant's expense and after compliance with transshipment formalities.
Conclusion: The impugned orders were set aside and the matter was remanded to the original adjudicating authority for fresh decision after permitting the appellants to take the steps directed by the Tribunal.