Import classification and confiscation dispute sent back for fresh adjudication, while excess goods confiscation remained intact.

The confiscation order on import classification was set aside and the matter was remanded for fresh adjudication in accordance with law. The Supreme Court left undisturbed the confiscation of excess goods not covered by the import licence, indicating that only the disputed classification and related findings required reconsideration by the adjudicating authority.

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Issues: Whether the confiscation order upholding the import classification required interference and whether the matter should be decided afresh by the adjudicating authority.

Outcome: The impugned order was set aside and the matter was remanded for fresh decision in accordance with law, while the confiscation of the excess goods not covered by the licence was left undisturbed.

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