S. Kalyanam, Member (J)

1. Since a common question of law arises for consideration in all the above three appeals, they are consolidated together and disposed of by a single order. The short question of law that arises for consideration in the above appeals is whether the respective impugned orders are legally tenable and within the jurisdiction of the Additional Collector of Customs, Visakhapatnam. The appellants imported 'Foley Ballon Catheter' and sought clearance of the same under Open General Licence which was allowed by the Customs authorities in terms of Section 47 of the Customs Act, 1962 (the Act for short). Later on, the authorities found that the goods imported are different from 'suction catheter' and are not permissible for clearance under O.G.L. and in this view of the matter a show cause notice was issued to the appellants resulting in the impugned orders passed by the Additional Collector of Customs. The appellants are absent and have addressed a communication that the appeals could be disposed of on the basis of the material available on record and in the light of the earlier ruling of the Tribunal in Order No. ...

2. Shri C.V. Krishnan, the learned D,R, fairly