2009 (9) TMI 773 - AT - Customs

Summary

Issues:
1. Miscellaneous application for out of turn hearing of stay petition.
2. Stay petition filed by the Revenue regarding re-assessment of bill of entry.
3. Eligibility for benefit under Notification No. 21/2002-Cus. for hospital equipments imported by the respondent.

Analysis:
1. The Appellate Tribunal allowed the Revenue's miscellaneous application for out of turn hearing of the stay petition due to the involvement of a live consignment. The Tribunal accepted the prayer for out of turn hearing and proceeded to take up the stay petition for disposal.

2. The stay petition was filed by the Revenue to stay the operation of the impugned order, which directed the lower authorities to re-assess the bill of entry extending the benefit of Notification No. 21/2002-Cus., dated 1-3-2002. The issue revolved around the contention that the imported equipments were not by hospitals themselves and did not comply with the conditions of the Notification.

3. The main issue in this case was the eligibility of the respondent to benefit under Sl. No. 362 of Notification No. 21/2002-Cus. for hospital equipments imported. The ld. DR argued that the imported equipments did not meet the conditions of the Notification, specifically highlighting the absence of essentiality certificate from the head of the hospital.

4. The consultant for the respondent argued that the certificate issued by the Director of Medical Education, Govt. of Andhra Pradesh, clearly indicated that the imported equipments were used in government-run hospitals. The Tribunal, after considering the submissions, found that the certificate from the Director of Medical Education should suffice for clearance of the consignments. However, it noted the absence of an essentiality certificate from the head of the hospital.

5. The Tribunal decided that the impugned order need not be stayed immediately, but clearance of the consignments could be granted by the lower authorities subject to the respondent executing a bond covering the entire differential duty to be foregone by the Revenue. The stay petition was disposed of accordingly.

6. Due to the live consignments being stuck up at the Air Cargo Complex, Hyderabad Airport, the Tribunal directed the lower authorities to clear the consignments within 15 days from the date of the order, subject to the respondent executing a bond. The order was pronounced and dictated in open Court, ensuring timely resolution of the issue.