V.P. Gulati, Member (T)

1. This appeal is against the order of the Collector of Customs, Madras. The point that falls for consideration in the appeal is whether Hypodermic Syringes imported by the appellants were allowed for import against Serial No. 48(b) of List 6 of Appendix 6, Import-Export Policy, 1985-88. The lower authority has held that as these Syringes are Hypodermic which fall under Serial No. 521 of Appendix 3, Part A of Import-Export Policy, 1985-88, the import cannot be made without a valid import licence. The Collector in his order has referred to his earlier adjudication order in respect of the very same party under which the goods had been confiscated and taking into consideration that decision, he confiscated the disposable syringes imported by the appellants valued at Rs. 2,15,623/- and allowed the goods to be redeemed on payment of fine of Rs. 2,00,000/-. A penalty of Rs. 10,000/- was also levied.

2. Shri Patel, the learned Advocate appearing for the appellants pleaded that he is aware that in similar case this Bench of the Tribunal in Order No. 554/1989 in the case of M/s. Ishwamurti and M/s. Equipment Sales Corporation v. Collector of Customs, Madras ha