Judgment: 2. Shri K.K. Anand, Advocate submits that the adjudication order in these proceedings was passed by the Joint Commissioner of Customs and therefore, para-6 needs to be amended to read Joint Commissioner in place of Asstt. Commissioner. He also submits that the appellants be given opportunity by the adjudicating authority in de novo proceedings to place on record the various judgments which they have already relied upon before the Tribunal.
3. After hearing both the sides, the first sentence in para-6 is amended as under:- "6. In view of the above findings, we set aside the impugned order and allow the appeals by way of remand to the Joint Commissioner for re-determination of the nature of goods after obtaining experts opinion about the goods under import. It is hereby also directed that since it is a live consignment pending clearance, the Joint Commissioner shall arrive at a decision as soon as possible on receipt of this order. The importers are also directed to co-operate with the inspection by getting inspection of the Expert Committee." 4. There is no change in the other parts of the order. Rectified accordingly.