https://www.taxtmi.com/caselaws?id=93902 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. en-us Fri, 30 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93902 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. Case-Laws Customs Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93902