9911796707
TMI Blog1995 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... een upheld by the Collector of Customs (Appeals), IGI Airport, New Customs House, New Delhi in the impugned order dated 31-3-1995. 2. Shri A. Hidayatullah, Sr. Counsel, appeared for the applicants alongwith Sh. L.P. Asthana, ld. Consultant and Ld. Counsels Ms. Tasneem Ahmadi and Ms. Urmil Narang. The ld. counsel submitted that applicants are engaged in research in the field of cardiac and cardio-vascular research. They imported 29 consignments of medical and other instruments for research claiming exemption under Notification 70/81-Cus., dated 26-3-1981 and Notification 321/87-Cus., dated 21-9-1981. They had also submitted certificates as required therein to the effect that the goods imported are essential for research and that the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Screening Committee where representative of all Ministries concerned with research were represented, and, in the case of medical research a representative of the Indian Council of Medical Research was represented. The applicants are listed as a recognised research institute in the Directory alongwith other organisations which are undertaking patient care like All India Institute of Medical Sciences, Delhi, Breach Candy Medical Research Centre, Bombay. The ld. Sr. Counsel pointed out that the Directory also contains the guidelines which are applied by the Ministry for according recognition. The exclusion of commercial motive is contained in para 4.9 saying that the organisation should be non-profit oriented and that all amounts received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is not permissible urged the ld. Sr. Counsel, citing and relying upon Calcutta High Court decision in the case of Mercantile Express v. Assistant Collector of Customs - 1978 (2) E.L.T. 552 holding that customs are bound by their own precedents in administering taxing statutes and cannot on their own modify their own previous decisions. The applicants do not plead financial hardship in making the pre-deposit. It was submitted that there is a prima facie case on merits in favour of the applicants, the pre-deposit of duty should be dispensed with. 3. Shri K.K. Jha, ld. SDR opposed the stay and contended that there was no infirmity in the Assistant Collector s order confirming the demand for a higher amount because this is a case where good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich in fact is the condition stipulated for exemption. The ld. SDR also referred to the clarification obtained by the Department from the Health Ministry that the Ministry was nor aware of any charitable work undertaken by the applicants, which contradicted the information given by the Ministry of Science Technology that the applicants are non-commercial charitable society functioning under the Charitable Societies Act. The ld. SDR, further, contended that the applicants have not furnished satisfactory evidence to establish that the equipment imported was for use in research work. The Department on the other hand, found that these equipments were for use in patient care as in any other hospital. The ld. SDR, further, argued that past cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 70/81 condition (ii) requires furnishing of the certificate regarding essentiality of the goods for use in research and the non-commercial nature of the Research Institute only from an Under Secretary or equivalent officer in the Ministry administratively concerned with the Research Institution. The finding given by the Collector (Appeals) in this regard is hence relevant. It has been found that as per the Allocation of Business Rules, 1961 of the Govt. of India, the Ministry of Science Technology, Deptt. of Scientific and Industrial Research, has been allocated Registration and Recognition of R D Units , but that the subject Medical and Bio-medical Research has specifically been allocated to the Department of Health in the Mini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order have been issued finalising earlier provisional assessments done on execution of bond as per Section 18 Customs Act, 1962. Section 18 of Customs Act, it is noted, begins with, Notwithstanding anything contained in this Act........ which would indicate that action under this Section can be taken independently of action that may be taken under any other Section. [See Bombay High Court judgment in Rajaram Dwarkadas Chhabria v. U.O.I. - 1988 (36) E.L.T. 293 (Bom.) = 1988 (18) ECR 212]. Section 18 has self-contained provision for adjustment of duty amount on finalisation of assessment either way by payment of short assessment or refund of excess payment. Therefore, prima facie, there is no infirmity in the findings in this regard by Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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