TMI Blog1984 (6) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... orted by the appellants at the port of Bombay. However, he allowed the goods to be redeemed on payment of a fine of Rs. 50,000/-. He also imposed a penalty of Rs. 10,000/- on the appellants under Section 112 of the Customs Act. He also denied duty-free clearance of the goods as claimed by the appellants. 2. List 2 of Appendix 10 of the 1983-84 Import Export Policy specifies a number of life saving equipments allowed for import under Open General Licence (OGL). Sl. No. 31 of the list specifies Suction Cathetors . The subject goods were described in the bill of entry as suction cathetors. However, on the basis of certain intelligence and subsequent investigations, the Collector concluded that the goods which were Foley Balloon Cathetors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee any reason for accepting the licence because the importers would have succeeded in their attempt to clear the goods without a licence and without payment of duty but for the investigations conducted by the Custom House. 4. Shri L.U. Balani, Counsel for the Appellants, at the hearing on 7-6-1984 submitted that balloon cathetors were only suction cathetors and were covered by the OGL as well as by the Customs duty exemption notification. In support of this statement he relied on a letter, dated 1-5-1984 from Dr. G.H. Gidwani, for Director General of Health Services, New Delhi, testifying that Foley Balloon Cathetors could be used as Suction Cathetors and would, therefore, come under the term Suction Cathetors . Shri Balani also relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead of the Department of Urology, AIIMS have been perused. In his letter, dated 23-3-1984 to the Director-General of Health Services, the Head of Dept. of Urology, AIIMS has stated that Foley Balloon Cathetors come under the term suction Cathetors and would qualify for exemption from Customs duty as life saving equipment. In his letter dated 21-5-1981 to the Collector of Customs, AIR Cargo, Bombay, the Asstt. Dean, KEM Hospital, Bombay has said that Foley Cathetors are Suction Cathetors and are used for urine suction. In the light of these categorical certificates, we have no difficulty in coming to the conclusion that the Collector s finding that the subject goods were not Suction Cathetors was clearly erroneous. His reliance on the statem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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