2015 (6) TMI 730 - SC - Customs

Import of certain medical equipments - Exemption from payment of Customs duty under the Notification No. 64/1988-Customs - Held that - Tribunal in certain cases has directed the Commissioner to consider the applicability and admissibility of the said Notifications to the assessees and if the notifications are applied the appellant-assessee would only be liable to pay the duty as per the rate fixed by the Central Government at the relevant time. Without entering into the justifiability of the submission, we only direct the Commissioner to consider the rate of duty leviable on the assessee in the backdrop of aforesaid Notifications - condition was imposed for deposit of 40% as a condition to afford opportunity of hearing. - The appellant shall make an application in this behalf within a period of two months along with deposit of 40% of the duty. On making of this application with the deposit, the same shall be considered by the Commissioner within a period of six months. - Decided conditionally in favour of assessee.

Summary

Issues:
1. C.A. No. 6575/2003: Dismissal of appeal due to small financial implication.
2. C.A. No. 4947/2008: Time-barred appeal, condonation of delay by High Court.
3. C.A. No. 546/2009: Exemption from Customs duty for hospital equipment.
4. C.A. No. 1049/2008: Adjournment to 16-3-2015.

C.A. No. 6575/2003: The appeal was dismissed due to the small financial implication of the duty involved, amounting to only Rs. 4,77,131. The Court did not delve into the merits of the case, considering the decision against the Department by CEGAT. The appeal was dismissed, leaving the question of law open.

C.A. No. 4947/2008: The respondent's appeal against a Customs duty demand was initially dismissed by the Tribunal as time-barred. The High Court later accepted the plea and condoned the delay in filing the appeal. The Court found the High Court's exercise of discretion valid and dismissed the appeal, directing the Tribunal to decide the matter afresh within six months.

C.A. No. 546/2009: A hospital importing medical equipment claimed exemption from Customs duty under Notification No. 64/1988. The appellant failed to prove satisfaction of the exemption conditions and was demanded the full duty amount. The High Court dismissed the writ petition based on the appellant's failure to prove charitable organization status. The Court directed the Commissioner to consider the applicability of Notification 65/1988, with a deposit requirement and a time frame for consideration.

C.A. No. 1049/2008: The matter was adjourned to 16-3-2015 and listed as part-heard.

---