9911796707
TMI Blog2009 (1) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods in respect of which the exemption is claimed is essential for research and the imported goods shall be used only for such purposes - held that even after rescission of notification No. 64/88, confiscation of goods and demand of duty and imposition of penalty cannot be faulted - C/914/2003-Mum - A/33/2009-WZB/C-II/(CSTB), - Dated:- 16-1-2009 - Ms. Archana Wadhwa, Member (J) and Shri K.K. Agarwal, Member (T) REPRESENTED BY : Shri T. Vishwanath, Advocate, for the Appellant. Shri T. Tiju, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an appeal filed by M/s. Vivekanand Medical Research Society. The brief facts of the case are that M/s. Vivekanand Medical Research Society had imported certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to confiscation and sought to demand duty amounting to Rs. 45,58,840/- and proposed penal action and imposition of penalty under Section 112(a) of the Customs Act, 1962. The matter was adjudicated by the Commissioner, who confiscated the goods with an option to redeem the same on payment of Rs. 1,50,000/- and confirmed the demand of duty to the extent of Rs. 10,88,916/- and imposed a penalty of Rs. 20,000/-. The appellants alternative plea that they were entitled to exemption under category-1 of Notification No. 64/88 or benefit of Notification No. 70/81 were rejected. 2. We have heard both sides. We find that it is not denied by the appellants that CDEC certificates issued by the DGHS were cancelled as they were unable to produce the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he certificate required under Notification No. 64/88 from the Ministry of Health and Welfare certifying them to be a charitable institution and therefore the benefit has been rightly denied. They have alternatively also claimed exemption under Notification No. 70/81 which exempts scientific and technical instruments imported by the approved non-commercial research institutions, but here we find that for claiming this benefit a research institution has to furnish a certificate to the Assistant Commissioner of Customs from an officer not below the rank of Under Secretary in the ministry administratively concerned with the said institution to the effect that the import of goods in respect of which the exemption is claimed is essential for rese ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
