2000 (6) TMI 358

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.... U.V. Gaitonde, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This is an appeal filed by the importer against the order of the Commissioner of Customs, Air Cargo Complex, Mumbai. Vide the said order the Commissioner has come to a finding as given below :- "6 pieces of Cardiac Catheters covered under Bill of Entry No. 5313 dated 15-3-2000 valued at Rs. 27,00,217/- confi....

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....e Commissioner should have applied his mind and given a finding as to why the certificate issued by above mentioned Dr. A.B. Mehta who is President of Cardiology Society of India was not acceptable to prove that the goods are accessories and covered under Item No. 33 and/or 64 of the list 28 to Notification 16/2000-Cus. We also find that the Hon'ble Supreme Court in the case of Northern Plastics L....