1994 (7) TMI 195 - AT - Customs

Summary

Issues:
1. Proper authorization for filing an appeal by Assistant Collector.
2. Eligibility for filing a stay application under Section 129E of the Customs Act, 1962.
3. Classification of imported goods as "Concentrator" or "Compressed Air Life Saving Breathing Equipment."

Issue 1: Proper Authorization for Appeal
The judgment addresses the issue of proper authorization for filing an appeal by the Assistant Collector of Customs, Hyderabad. The Bench pointed out that the appeal memo was not drafted correctly, and only the Collector had the right to file an appeal. The Assistant Collector was not eligible to be treated as an appellant. Consequently, the cause title was amended to reflect the Collector of Customs, Hyderabad as the appellant, ensuring compliance with the law.

Issue 2: Eligibility for Stay Application
Regarding the eligibility for filing a stay application under Section 129E of the Customs Act, 1962, the judgment clarifies that the Revenue does not have an automatic right to file a stay application. The appellant must demonstrate the exercise of inherent powers for entertaining the stay application. The appellant argued that the order passed by the Collector was objectionable and that the Revenue had a strong case on merits, justifying the exercise of inherent powers. However, the Tribunal found no merit in the stay application, citing relevant legal precedents and observations.

Issue 3: Classification of Imported Goods
The judgment delves into the classification of imported goods as "Concentrator" or "Compressed Air Life Saving Breathing Equipment." The appellant argued that the goods in dispute were Oxygen Concentrators, not Compressed Air Life Saving Breathing Equipment as described. The Tribunal examined the invoices and the manufacturer's catalogue, which clearly indicated the medical nature of the equipment. Expert opinions from the Nizam's Institute of Medical Sciences supported the classification of the equipment as life-saving and essential for oxygen therapy. The Tribunal concluded that the imported equipment qualified as a breathing apparatus complete, falling within the relevant notification entry.

In conclusion, the judgment addresses issues related to proper authorization for appeal, eligibility for filing a stay application, and the classification of imported goods. It emphasizes compliance with legal procedures, the requirement to demonstrate inherent powers for stay applications, and the importance of expert opinions in determining the nature of imported goods.