1987 (1) TMI 376

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....rder per: S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Additional Collector of Customs, Visakhapatnam, dated 6-5-1986 imposing a penalty of Rs. 2,000 under Section 112 of the Customs Act, 1962 ("the Act" for short). The appellant herein imported 15,000 pieces of Foley balloon catheters and sought clearance of the same under O.G.L. vide Appendix 10 List 2 (Item No....

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....) and the goods were permitted clearance by the proper officer as per law in terms of Section 47 of the Act. This order of clearance would be an order of adjudication by an adjudicating authority within the meaning of Section 2(1) of the Act and could only be revised or reviewed by a superior authority in a manner known to law. The issue of a show cause notice culminating in an order of adjudicati....

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....he appeal on a question of law, I do not feel called upon to go into the factual question as to whether the imported goods are Foley balloon catheters requiring licence or suction catheters, permissible for clearance under O.G.L. under the relevant policy aforesaid. It is not disputed before me that in respect of the imported goods; a proper officer in exercise of the powers under Section 47 of th....

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....10) E.L.T. 43 (Del). Similar view has been taken by a Division Bench of the Punjab and Haryana High Court in the case of M/s. Oswal Woollen Mills, 1984 (18) E.L.T. 694 which case has been referred to in the case of Industrial Cables (India) Ltd. and Another v. Union of India [1986 (25) E.L.T. 33 (P & H)]. The Division Bench of the Madras High Court also has taken the same view in the un- reported ....