Customs confiscation of cardiac catheters failed where supporting medical certificate and notification coverage were not properly examined.

Confiscation of cardiac catheters under the Customs Act was found unsustainable where the adjudicating authority did not consider the medical certificate and other evidence relied on to claim coverage under Notification No. 16/2000-Cus. The invocation of Section 111(d) was also not adequately explained on the facts, and the finding rested mainly on a report prepared by non-technical Customs staff. The eligibility claim under the notification therefore required fresh examination together with the supporting certificates, and the confiscation and penalty order was set aside for reconsideration.

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Issues: Whether the confiscation of cardiac catheters under Section 111(d) of the Customs Act, 1962 and the consequential penalty under Section 112 were sustainable without considering the certificate and other evidence relied upon to claim coverage under Notification No. 16/2000-Cus.

Analysis: The order did not deal with the medical certificate produced to support the claim that the goods were accessories covered by the notification, and the finding rested on the examination report of non-technical Customs staff. The basis for invoking Section 111(d) was also not adequately explained on the facts. In these circumstances, the eligibility claim under the notification required fresh examination along with the supporting certificates.

Conclusion: The confiscation and penalty order was not sustained and the matter was sent back for fresh decision on the notification claim and the supporting evidence.

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