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Issues:
1. Imposition of penalty under Section 112 of the Customs Act, 1962. 2. Clearance of imported goods under O.G.L. as suction catheters. 3. Jurisdictional validity of show cause notice and order of adjudication. 4. Legal implications of the order of clearance by the proper officer. 5. Applicability of Division Bench rulings in similar cases. Analysis: The judgment pertains to an appeal against the imposition of a penalty under Section 112 of the Customs Act, 1962, by the Additional Collector of Customs, Visakhapatnam. The appellant had imported Foley balloon catheters and sought clearance under O.G.L. as suction catheters, which were allowed duty-free clearance based on a notification. However, it was later discovered that the imported goods were different from suction catheters, necessitating a specific import license. This discrepancy led to the initiation of proceedings against the appellant through a show cause notice, resulting in the impugned order. The appellant's representative argued that the order of clearance by the proper officer constituted an adjudication, which could only be revised or reviewed through legal means. Citing precedents, including a Tribunal ruling and a Delhi High Court decision, the representative contended that the subsequent show cause notice and order of adjudication were jurisdictionally flawed and legally untenable. The respondent did not dispute the description of the imported goods in the bill of entry or the order of clearance by the proper officer. The Member (Judicial) of the Tribunal, in disposing of the appeal on a question of law, emphasized the significance of the proper officer's clearance as a quasi-judicial act that could only be challenged through the prescribed appellate process. Referring to various judicial decisions, including Division Bench rulings from different High Courts and previous Tribunal cases, the Member reiterated that there cannot be multiple adjudication orders on the same issue by different authorities at different times under the Customs Act. Consequently, the impugned order was deemed without jurisdiction and legally untenable, leading to its setting aside and the appeal being allowed. In conclusion, the judgment underscores the importance of adherence to legal procedures and the principle of finality in quasi-judicial decisions under the Customs Act. It highlights the need for consistency in adjudication processes and the application of legal principles established through precedent-setting judgments to ensure procedural fairness and legal validity in customs matters.
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