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TMI Blog2015 (1) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice of the Customs as the respondents were not aware of that order. From the ad hoc exemption order we find that the same was addressed to the concerned Customs Authorities. The ad hoc exemption order was in existence at the time of import of the goods. We find that the ratio of the decision in the case of Priya Blue Industries Ltd v. CC - [2004 (9) TMI 105 - SUPREME COURT OF INDIA] relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. 3. The brief facts of the case are that the respondents were setting up a Cancer Hospital in Kolkata and applied for ad hoc exemption in respect of medical equipment which was to be imported. Subsequently the medical equipment was imported. As the respondents were not aware regarding ad hoc exemption order, duty was paid and cleared the medical equipment. Subsequently, the respondents file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the Delhi High Court s decision in the case of Aman Medical Products Ltd. reported in 2010 (250) E.L.T. 30 (Del.). This decision is under challenge by the Revenue before the Supreme Court. 6. The respondents submitted that they have applied for ad hoc exemption and the ad hoc exemption was allowed vide letter dated 16-2-2010 and the letter was addressed to the Commissioner of Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at order. From the ad hoc exemption order we find that the same was addressed to the concerned Customs Authorities. The ad hoc exemption order was in existence at the time of import of the goods. We find that the ratio of the decision in the case of Priya Blue Industries Ltd v. CC - 2004 (172) E.L.T. 145 (S.C.) relied upon by the Revenue is not applicable on the facts of the present case as in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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