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Issues:
1. Allegation of misdeclaration of goods for duty evasion 2. Claim for concessional assessment under Customs Notification 3. Interpretation of exemption notifications for Infusion Sets 4. Compliance with statutory appeal process 5. Dispute over the classification of imported goods 6. Failure to comply with redemption fine and public auction process Analysis: 1. The petitioner, engaged in importing scientific and surgical laboratory equipment, faced allegations of misdeclaring the value of goods to evade duty. A show cause notice was issued by the Assistant Collector of Customs, accusing the company of misdeclaration and intending duty evasion, leading to the confiscation of goods. However, the goods were released upon payment of a redemption fine, with no penal action taken. 2. The petitioner claimed entitlement to concessional assessment under Customs Notification No. 208/81 for importing 'Infusion Sets.' The petitioner argued that once the benefit under the said notification was granted, the ancillary duty under Notification 87/88 could not be denied, especially since it was granted on a previous occasion. 3. The respondents contended that the petitioner participated in the enquiry, accepted the duty payment, and did not avail the statutory appeal process before approaching the court. The respondents also argued that the goods imported were not classified as 'Butterfly sets,' which were eligible for exemption. 4. The learned Counsel for the respondents cited previous judgments to support their argument that the petitioner's case did not align with precedents where no counter was filed. They emphasized that the classification of goods as 'Butterfly Needle G Infusion Sets' was crucial for determining exemption eligibility. 5. The respondents highlighted the petitioner's failure to comply with the redemption fine and bank guarantee requirements, leading to a public auction of the goods. This non-compliance was used to argue against granting any relief to the petitioner, rendering their prayer for goods release moot. 6. The court examined the notifications related to the exemption of Infusion Sets and clarified that 'Butterfly Needle G Infusion Sets' were distinct from general 'Infusion Sets.' The court emphasized the need for factual verification and investigation to ascertain the imported goods' classification for exemption eligibility. Ultimately, the court dismissed the writ petition, citing non-compliance and lack of grounds for interference with the customs authority's orders.
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