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Issues:
1. Pre-deposit and interim stay regarding custom duty exemption certificates withdrawal. 2. Admission by Managing Director regarding non-maintenance of relevant report. 3. Challenge of order revoking certificate in Writ petition and pending reconsideration by Director General of Health Services. Issue 1: Pre-deposit and interim stay The Commissioner was impressed by the withdrawal of custom duty exemption certificates by the Director of Health Services after considering relevant issues. The Managing Director admitted that the system of maintaining records for free treatment was dispensed with due to equipment obsolescence and withdrawal of the Notification. The order revoking the certificate was under challenge in a Writ petition, pending reconsideration by the Director General of Health Services. The Tribunal found it a fit case for waiver of pre-deposit of duty and penalty, granting interim stay on payment during the appeal's pendency. The requirement of pre-deposit was waived, and the appeals were scheduled for final hearing. Issue 2: Admission by Managing Director The Managing Director admitted that the relevant report showing free treatment was not maintained as per the Notification. He stated that statistical data was furnished for a specific period, and records were submitted to the Director of Health Services as directed by the Inspecting Authority. However, there was no admission that no free treatment was provided. This admission was a crucial point in the Revenue's argument regarding non-compliance with the Notification's requirements. Issue 3: Challenge of order revoking certificate The order revoking the certificate was challenged in a Writ petition before the High Court and is pending reconsideration by the Director General of Health Services. Given this pending review and the circumstances of the case, the Tribunal granted waiver of pre-deposit of duty and penalty, along with interim stay on payment during the appeal process. The decision highlighted the importance of the ongoing legal proceedings and the need for a fair consideration of the matter by the Director General of Health Services. This judgment from the Appellate Tribunal CESTAT, Bangalore, addressed issues related to pre-deposit and interim stay concerning the withdrawal of custom duty exemption certificates. The Tribunal considered the admission made by the Managing Director regarding non-maintenance of relevant reports and the challenge of the order revoking the certificate in a Writ petition. The decision emphasized the need for a fair review process and granted waiver of pre-deposit and interim stay on payment of duty and penalty during the appeal's pendency.
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