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1987 (1) TMI 376

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..... ainst the order of the Additional Collector of Customs, Visakhapatnam, dated 6-5-1986 imposing a penalty of Rs. 2,000 under Section 112 of the Customs Act, 1962 ( the Act for short). The appellant herein imported 15,000 pieces of Foley balloon catheters and sought clearance of the same under O.G.L. vide Appendix 10 List 2 (Item No. 31) of Import and Export Policy, Vol. I for the year 1983-84 as s .....

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..... r law in terms of Section 47 of the Act. This order of clearance would be an order of adjudication by an adjudicating authority within the meaning of Section 2(1) of the Act and could only be revised or reviewed by a superior authority in a manner known to law. The issue of a show cause notice culminating in an order of adjudication under the impugned order is without jurisdiction and legally unte .....

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..... he factual question as to whether the imported goods are Foley balloon catheters requiring licence or suction catheters, permissible for clearance under O.G.L. under the relevant policy aforesaid. It is not disputed before me that in respect of the imported goods; a proper officer in exercise of the powers under Section 47 of the Act has permitted clearance on 19-4-1983 on application of mind and .....

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..... f the Punjab and Haryana High Court in the case of M/s. Oswal Woollen Mills, 1984 (18) E.L.T. 694 which case has been referred to in the case of Industrial Cables (India) Ltd. and Another v. Union of India [1986 (25) E.L.T. 33 (P H)]. The Division Bench of the Madras High Court also has taken the same view in the un- reported judgment in Writ Petition Nos. 5296, 5297, 5653 and 5654 of 1979 where .....

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