Appellant granted relief for confiscated coal after payment. Application dismissed due to tribunal vacancy.

The Tribunal allowed the appellant to clear the confiscated coal upon payment of specified duty, interest, and redemption fine, excluding the penalty. The confiscated goods were to be released on payment of proportionate duty, interest, and redemption fine, with the penalty not required to be deposited at that stage. An application related to the Division Bench's functioning at Hyderabad was dismissed due to a vacancy, with the appellant permitted to refile once the Bench resumed regular operations.

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Issues:
1. Eligibility for benefit of Notification No. 12/2012-Cus.
2. Release of confiscated goods.
3. Functioning of Division Bench at Hyderabad.

Eligibility for benefit of Notification No. 12/2012-Cus:
The case involved the question of whether the appellant was eligible for the benefit of Notification No. 12/2012-Cus. The appellant had imported coal claiming it to be metallurgical coke under the said notification. A portion of the imported coal was confiscated, and the appellant sought to release it by paying proportionate duty liability, interest, and redemption fine. The issue was considered highly technical and required further examination during the final disposal of the appeal. The Tribunal directed that the appellant could clear the confiscated coal on payment of the specified duty, interest, and redemption fine, excluding the penalty imposed by the adjudicating authority, as the entire Order-in-Original was under challenge.

Release of confiscated goods:
Regarding the release of the confiscated goods, the Tribunal noted that the confiscated coal was still lying at the port, unused by the appellant, and occupying valuable space. The appellant had offered to pay the duty applicable along with interest and redemption fine under protest. The Tribunal found this offer fair and directed the lower authorities to release the confiscated consignment of "coke breeze" on payment of proportionate duty, interest, and redemption fine as imposed by the adjudicating authority. The penalty imposed was not required to be deposited at that stage due to the contested nature of the Order-in-Original.

Functioning of Division Bench at Hyderabad:
The Division Bench at Hyderabad was not functioning at full strength due to a vacancy of a Member (Technical). Consequently, an application related to the functioning of the Division Bench was dismissed with the appellant given the liberty to refile it once the Bench resumed regular operations.

In conclusion, the Tribunal disposed of both miscellaneous applications, allowing the release of the confiscated goods upon payment of specified amounts and dismissing the application related to the Division Bench's functioning until it resumed regular operations.

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