1987 (12) TMI 118 - AT - Customs

Summary

Issues:
1. Classification of imported goods under specific customs notifications and policies.
2. Interpretation of technical terms in relation to medical equipment.
3. Consideration of expert opinions and certificates in customs disputes.
4. Application of legal principles regarding common parlance and commercial understanding in classification of goods.

Analysis:
The appellants imported medical goods under specific customs notifications and policies, claiming concessional assessment. However, a show cause notice was issued alleging misclassification and lack of valid licenses. The department contended that certain items did not match the specified categories. The Addl. Collector adjudicated the case, ordering confiscation of goods and imposing a penalty. The appellants argued that the imported goods were essential medical equipment, supported by technical definitions and expert certificates.

The counsel for the appellants emphasized the technical distinctions between terms like "Canula" and "Catheter," citing dictionaries and expert opinions. They highlighted the historical import of similar goods without objections and presented expert testimonies from medical professionals. The legal argument focused on the common parlance understanding of the goods and the necessity of considering technical expertise in customs disputes.

The tribunal analyzed the classification of the imported goods under relevant customs notifications and policies. They scrutinized the technical descriptions, expert certificates, and historical import practices. The tribunal emphasized the importance of expert opinions in determining the nature of medical equipment. They cited legal precedents regarding common parlance interpretation and commercial understanding in classifying goods for customs purposes.

Ultimately, the tribunal ruled in favor of the appellants for the items in dispute, namely, the Intravenous Canula and Tube, and the Surgical Drapes. They found that the goods met the criteria specified in the customs notifications and policies. The tribunal acknowledged the urgent need for these life-saving medical equipment and directed the release of the consignments promptly. The decision highlighted the significance of expert opinions and technical descriptions in customs disputes involving specialized goods.