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TMI Blog1994 (7) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... earing, the Bench pointed out that the appeal memo has not been drafted properly and there is complete ignorance on the part of the Assistant Collector to file an appeal. The Act vests the right to file an appeal only to the Collector and the Assistant Collector cannot be treated as an appellant. To Bench s query, the learned SDR made an oral prayer for grant of permission for change in the cause title. After hearing the learned SDR, in the interest of justice, we order the amendment of cause title as Collector of Customs, Hyderabad v. M/s. Kay Cee Co. Registry is directed to change the title accordingly. Now, coming to the hearing of the stay application, when Shri B.K. Singh was on his legs, the Bench pointed out that in terms of provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitute of Medical Sciences was not proper and as such, the order is bad in law. He pleaded for the exercise of inherent powers in granting stay as prima facie Revenue has got a good case on merits. Nobody has appeared on behalf of the respondents. 3. We have heard the learned SDR and have gone through the records. We have duly looked into the invoices. The description in the invoices has been given as under :- Compressed Air Life Saving Breathing Equipment. We have also perused the catalogue of the imported items which appear from Pages 18 to 24 of the paper book. A perusal of Page 21 of the catalogue of Mark 5 Oxygen Concentrator Maintenance and Repair Manual by Nidek Medical, Birmingham, Alabama, the Maintenance Safety has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The Collector (Appeals) in his order in Para Nos. 4 7 has observed as under :- 4. The opinion given by Nizams Institute of Medical Sciences is that the equipment imported is an Oxygen Concentrator. Oxygen Concentrator is indicated for people who require long Oxygen Therapy and it is life saving. They further opined that the equipment can be categorised as life saving equipment. 7. Nizams Institute of Medical Sciences call it a life saving equipment. So to that extent it falls under life saving equipment under 208/81-Cus. Now the issue is that whether it is a complete breathing apparatus or not. The Assistant Collector considers it not for the reason that it has no ventilator and resuscitator. Assuming that it does not have them, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue has not chosen to cross examine the expert. In these circumstances, we are of the view that prima facie respondents have got a good case on merits. Even otherwise, the facts and circumstances of the case do not justify the exercise of inherent powers in view of the judgment of the Hon ble Supreme Court in the case of I.T.O. v. Mohd. Kunhi, reported in AIR 1969 SC 437. The learned SDR has also referred to a decision in the case of Shree Banke Bihari Lal Board Mills v. Collector of Customs, reported in 1990 (47) E.L.T. 266 (Tribunal). The facts of this judgment are different and do not justify for granting a stay in the present matter. In view of the above observations, we do not find any merit in the stay application. The same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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