Customs confiscation and remand for fresh adjudication followed earlier tribunal remand on the same import classification issue.

Import of silicon electrical steel strip/scrap recovered from old dismantled transformers was treated as classifiable under Chapter Sub-Heading 72044900 and had been confiscated for alleged violation of Paragraph 2.17 of the Foreign Trade Policy, 2009-14 under Section 111(d) of the Customs Act, with redemption on payment of fine. Because the same issue had already been remanded by the Tribunal in an earlier batch of appeals for reconsideration and de novo adjudication, the impugned orders were set aside and the matters were sent back to the adjudicating authority for fresh decision in line with that earlier remand.

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Issues: Whether the impugned orders were liable to be set aside and the appeals remanded for fresh adjudication in view of the earlier order of the Tribunal on the same issue.

Analysis: The dispute concerned import of Silicon Electrical Steel Strip/Scrap from old and used dismantled transformers, classified under Chapter Sub-Heading 72044900. The goods had been confiscated under Section 111(d) of the Customs Act, 1962 for alleged violation of Paragraph 2.17 of the Foreign Trade Policy (2009-14), with redemption permitted on payment of fine. As the same issue had already been remanded by the Tribunal in an earlier batch of appeals for reconsideration and de novo adjudication, the present matters were also taken to require the same course.

Conclusion: The impugned orders were set aside and the appeals were remanded to the adjudicating authority for fresh decision in the light of the earlier order.

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