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Issues:
1. Confiscation of MRI equipment under Section 111(o) of the Customs Act, 1962. 2. Finalization of provisional assessment for RF Shield imported subsequently. 3. Imposition of penalty on the appellant-company. 4. Compliance with the conditions of Notification No. 64/88. 5. Obligations regarding free treatment post-import. 6. Withdrawal of DGHS certificate and its impact on exemption. 7. Continuing obligation of importer upon sale of equipment. 8. Application of Section 111(o) and Section 112 of the Customs Act, 1962. 9. Show Cause Notice to the buyers of the impugned scanner. 10. Quantum of fine, duty, and penalty determined under the impugned order. Analysis: 1. The judgment addresses the confiscation of MRI equipment under Section 111(o) of the Customs Act, 1962, imported duty-free under Notification No. 64/88, due to non-compliance with post-import conditions and violation of the exemption terms. 2. The provisional assessment for RF Shield imported subsequently was directed to be finalized, denying the exemption under Notification No. 64/88, highlighting the importance of adherence to all conditions for duty-free imports. 3. A penalty was imposed on the appellant-company, while a lenient view was taken towards other noticees, indicating the varying degrees of culpability among the involved parties. 4. The judgment extensively discusses the compliance of the appellant with the conditions of Notification No. 64/88, emphasizing the continuous obligation of importers to fulfill post-import requirements, as mandated by the Apex Court. 5. It underscores the obligation of importers to provide free treatment post-import, as per the notification, with strict enforcement by concerned authorities, as reiterated by the Apex Court in relevant cases. 6. The withdrawal of the DGHS certificate and its impact on the exemption under Notification No. 64/88 were considered, emphasizing the significance of valid certifications for availing exemptions. 7. The judgment emphasizes the continuing obligation of importers even upon the sale of equipment, leading to potential confiscation under Section 111(o) of the Customs Act, 1962, and imposition of penalties. 8. It discusses the application of Sections 111(o) and 112 of the Customs Act, 1962, in cases of non-compliance with exemption conditions, highlighting the legal consequences for importers. 9. The issue of issuing a Show Cause Notice to the buyers of the impugned scanner was addressed, clarifying the legal responsibilities of subsequent owners and the implications of non-representation in the adjudication process. 10. Finally, the judgment evaluates the quantum of fine, duty, and penalty imposed, leading to a reduction in the redemption fine and penalty, with a re-calculation of duty based on the depreciated value of the equipment, ensuring a fair and just outcome in line with legal principles.
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