Ruma Pal, J. - (1.) The petitioners had imported Foley Balloon Catheters. The question which has arisen for determination in this case is whether additional customs duty is payable on Foley Balloon Catheters.
(2.) It is the petitioners' case that such additional duty was not payable. The petitioners' argument is that the goods are not leviable to Excise Duty under the Central Excises and Salt Act, 1944 and as such no additional duty could be imposed under Section 3 of the Customs Act, 1962.
(3.) The petitioners moved this writ application on 13th May, 1993 upon notice to the respondents. In the writ petition the petitioners have challenged the refusal of the respondent authorities to exempt Foley Balloon Catheters from payment of additional duty. By an interim order I had directed the Assistant Collector of Customs to hear and dispose of the representation of the petitioners by which the petitioners had claimed relief from payment of additional duty. Consequent directions regarding the hearing were also given. Pursuant to the directions of this Court the Assistant Collector of Customs passed an order holding that the petitioner was liable to pay additional duty.;