LIFE LINE SYSTEMS P LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE appellants filed the Bill of Entry No. 213201 dated 27-10-1987 covering the import of (i) Suction Cathetor; (ii) Pentional Duakusis; and (iii) Surgical Drapes. THE Importer claimed the release of the goods under Appendix-VI of AM-85-88 Policy. THEy aiso claimed concessional assessment under Notification No. 208/81 in respect of (i) Intravenous Canula and Tube; (ii) Surgical Drapes; and (iii) Paediatric Duodinal Tubes.

(2.) A show cause notice was issued calling upon them to show cause as to why the goods should not be confiscated Under Section III(d) of the Customs Act in the absence of a valid licence. The case of the department is, that, what was claimed as Intravenous Canula and Tube was nothing but Intravenous Cathetor. Further it is stated that the item (ii) imported was "Surgical Drapes" whereas SI. No. 38 of List 2 of Appendix-6 of AM-85-88 Policy and Sl. No. 22B of List B of Notification 208/81'covered "Surgical Tapes". The Paediatric Duodinal Tubes were not covered under OGL Appendix-6, List-2. The appellants contended that the Intravenous Canula and Tubes imported by them were covered by the Appendix VI, List 2, Sl. No. 21. They also produced clarification letters issued by the DGHS, AIIMS and G.B. Pant Hospitals. In regard to Dermafilm, it was stated that it is used in Open Heart Surgeries for protection of the area from infection. The certificate issued by the AIIMS and also the letter from G.B. Pant Hospital, New Delhi were produced. For the (iii) item, they were prepared to pay the duty. The Addl. Collector of Customs was adjudicated the case held that the goods did not fall under any of the items mentioned under Notification No. 208/81. He ordered confiscation of the goods and permitted the appellants to redeem them on payment of Rs. 49,000/-. A penalty of Rs. 1.000/- was also imposed.

(3.) EMPHASIS has been made on evidence in the form of affidavits or-examination of persons who are conversant with the subject or of persons engaged in the trade or persons who are dealing with the subject- matter, competent persons who can speak about the subject or the opinion of technical experts or of opinion expressed in the standard books on the subject.