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    <description>The tribunal set aside the impugned order due to lack of sufficient evidence and procedural lapses, allowing the appeals of M/s Jovex International and M/s Hindustan Perfumers. The confiscation of the tempo valued at Rs. 1,57,500 was also overturned, and the appellants were entitled to consequential benefits as per the law.</description>
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      <description>The tribunal set aside the impugned order due to lack of sufficient evidence and procedural lapses, allowing the appeals of M/s Jovex International and M/s Hindustan Perfumers. The confiscation of the tempo valued at Rs. 1,57,500 was also overturned, and the appellants were entitled to consequential benefits as per the law.</description>
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