ORDER : Y.K. Sabharwal, CJI. Delay condoned. 2. The civil appeal is admitted. By the order under challenge, the Customs, Excise and Service Tax Appellate Tribunal has upheld the confiscation of the marbles imported by the appellant. Under the advance licence, the appellant was allowed to import relevant raw marble slabs. The confiscation is on the ground that the import is not of 'raw marble slabs' but is of 'semi finished marble'. On examination of the imported marble slabs, the report made was that, "Checked the description, verified, not raw/rough, verified, not polished sand not cut to regular size and shape, checked size and quantity". On the basis of this report, the conclusion reached is that the import is not of raw marble slabs. Since we are remanding the matter back to the adjudicating authority, at this stage, we wish to say nothing on merits, except observing that the report is somewhat self-contradictory. The adjudicating authority will have to decide whether the imported consignment can be said to be raw marble slabs if the goods are neither polished nor cut to size and shape. The matter requires fresh examination. We may, however, clarify that the order upholding confiscation of the excess goods not covered by the licence is not interfered with. 3. Under the aforesaid circumstances, setting aside the impugned order, we remand the matter to the adjudicating authority for decision afresh in accordance with law without being influenced by the observations made in this order. The civil appeal is, accordingly, disposed of.