9911796707
TMI Blog1997 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the respondents, in both the petitions the Court made the following order : In these two Writ petitions, the parties are common and the points involved are also one and the same hence, by consent of both the sides, these writ petitions are disposed of by a common order. 2.In W.P. No. 4413 of 1987, the petitioner M/s. Vishal Surgical Equipment Co. represented by its partner one Kasthuri Ahuja has prayed for the issue of a writ of certiorarified mandamus calling for the records ending with the order Air C. No. 998, dated 29-3-1986 of the Assistant Collector of Customs (imports), Madras and quash the same and direct the Third respondent herein to refund the said sum of Rs. 10,488/- collected from the petitioners. 3.Similarly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Catheters, dated 22-9-1981 amended from time to time under heading (B) Life Saving Equipments. The Customs Department refused to clear the goods stating that a decision of the Collector's conference held in June, 1984 which has classified that Folley Balloon Catheters are not suction catheters and are not eligible for benefit of exemption Notification No. 208/81. In order to avoid heavy demurrage and in view of the fact that the goods are life saving equipments liable to deterioration, the petitioners cleared the goods on payment of duty as assessed by the Department on 29-3-1986. 6.The petitioners further stated that at the time of the above assessment, they were not aware of the order of the Customs, Excise and Gold (Control) Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. Hence the learned Advocate pleaded that this Court may be pleased to quash the said assessment and to direct the respondent to refund of the amount collected by the third respondent Assistant Collector of Customs. 9.In this connection, he has invited my attention to a decision reported in 1991 (55) E.L.T. 393 (Vishal Surgical Equipment Co. v. Collector of Customs) and placed reliance on the following Passage : We have heard both the sides and have gone through the"11. facts and circumstances of the case. The facts are not disputed. The goods imported are brand Folley Balloon Catheters. We have also perused the import policy. The matter stands fully covered by the earlier judgment of the Tribunal which was followed by the Bombay Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , AIR Cargo, Bombay. The Asstt. Dean, K.E.M. Hospital, Bombay has said that Folley Catheters are Suction Catheters and are used for urine suction. In the light of these categorical certificates, we have no difficulty in coming to the conclusion that the Collector's finding that the subject goods were not Suction Catheters were clearly erroneous. His reliance on the Statement of Shri P.R. Parekh cannot detract from the evidentiary value of the certificates issued by eminent men of medicine. At any rate, what Shri Parekh had said in his statement was that Folley Balloon Catheters were different from Suction Catheters but the former was an improved version of Suction Catheters. The Collection in his order says that the function of Suction Cath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 208/81-Cus., dated 22-9-1981 would be available. The Tribunal has also held that the goods in question are also permissible for import under OGL." The above decision has been followed by this Court in W.P. No. 7889 of 1986, decided on 16-12-1996 and this Court has allowed the said writ petition. Holding that the issue has now been decided in favour of the petitioner in Vishal Surgical Equipment Co. v. Collector of Customs [1991 (55) E.L.T. 393] which has been confirmed by the Supreme Court by dismissing the appeal filed by the Revenue. 11.The learned Advocate Mr. K. Jayachandran appearing on behalf of the respondents, could not dispute this proposition of law and very fairly submitted that it is so. However, he submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
