https://www.taxtmi.com/caselaws?id=72904 Expert medical evidence showed that Foley Balloon Catheters were functionally suction catheters and usable as life-saving equipment. On that classification, the goods fell within the Open General Licence entry and the relevant customs duty exemption notifications, so denial of duty-free clearance was not sustainable. The contrary customs inference and the importer's earlier statement were treated as insufficient against the medical certificates from recognised hospital and health authorities. As the goods were properly classifiable within the exempt entry, confiscation, redemption fine, and penalty were also unsustainable and were set aside. en-us Fri, 29 Jun 1984 00:00:00 +0530 Wed, 25 May 2011 17:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72904 Expert medical evidence showed that Foley Balloon Catheters were functionally suction catheters and usable as life-saving equipment. On that classification, the goods fell within the Open General Licence entry and the relevant customs duty exemption notifications, so denial of duty-free clearance was not sustainable. The contrary customs inference and the importer's earlier statement were treated as insufficient against the medical certificates from recognised hospital and health authorities. As the goods were properly classifiable within the exempt entry, confiscation, redemption fine, and penalty were also unsustainable and were set aside. Case-Laws Customs Fri, 29 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72904