9911796707
TMI Blog2011 (4) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... ods is also liable to be paid by the importer in the context of redeeming the goods - Appeal is allowed by way of direction to pre-deposit the redemption fine alongwith an amount of Rs. Five lakhs towards duty under Section 129-E of the Customs Act within a period of four weeks and report compliance on 3-6-2011 X X X X Extracts X X X X X X X X Extracts X X X X ..... ipments were installed in a hospital run by Pune Municipal Corporation and used for free diagnosis of ailments of poor patients. According to the learned counsel, the appellant is entitled to the benefit of Notification No. 63/88-Cus. and therefore, waiver of pre-deposit and stay of recovery are liable to be granted in this case. The learned counsel also submits that the appellant has financial hardships and hence unable to make any pre-deposit. In this case, he produces copies of audited accounts of the appellant including income and expenditure statement and balance-sheet for the period 2009-10. These documents indicate an amount of Rs. 3.50 lakhs as excess of expenditure over income for the said fiscal year. 6. The learned SDR oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under any law for the time being in force relating to registration of societies, and controlled by the Central or State Government or a Union Territory or a local authority, were eligible to import medical equipments with the benefit of the above notification, as per the Table annexed thereto. 'Explanation' to the Notification was to the effect that the expression 'hospital' included any institution, centre, trust, society etc, which rendered medical, surgical or diagnostic treatment. 8. It is not case of the appellant that they were running any hospital which rendered medical, surgical or diagnostic treatment. Prima facie, therefore, the appellant is not entitled to claim the benefit of the above Notification and hence liable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The show-cause notice did not expressly raise any demand of duty. It proposed to confiscate the imported goods and impose penalty on the importer. The importer originally claimed duty-free clearance under Notification No. 64/88-Cus. There are many judgments of the Hon'ble Supreme Court to the effect that medical equipments imported duty-free under the said Notification and subsequently confiscated on the ground of breach of conditions of the Notification could be redeemed by the hospital/importer not only on payment of fine but also on payment of duty. In this context, we have the advantage of a fact noted by the learned Commissioner in the impugned order, which is that the Hon'ble Bombay High Court also held to the above effect in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
