9911796707
TMI Blog2017 (11) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any record to substantiate the fulfillment of the condition, the original authority is correct in arriving at the conclusion therein - appeal dismissed - decided against appellant. - C/113/2005-DB - Final Order No. 21783 2017 - Dated:- 11-8-2017 - Shri S.S Garg, Judicial Member and Shri B. Raviciiandran, Technical Member Shri Mahantesh, Advocate - For the Appellant Dr. Harish J, Deputy Commissioner (AR) - For the Respondent ORDER Per : B. Ravichandran The appeal is against order dated 24.12.2004 of Commissioner of Customs, Cochin. The appellant is managing a hospital and imported CT Scanner without payment of duty in terms of Notification 64/88 Cus. dated 01.03.1988. The said exemption is subjected to var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case is called, the learned counsel appearing for the appellant submitted that they wanted further time to present their case as the senior counsel is not available. We note that the matter is in second round of litigation and the issue involved is the import of machinery in 1993 more than 24 years back. Due notice has been given and the matter has been listed on earlier occasions also with due notice. We find no justifiable reasons to keep pending such an old appeal. Accordingly we proceeded to decide the case based on the appeal papers and also submissions made by the learned AR. 3. Upon perusal of the appeal papers, it is clear that the appellants are contesting the factual findings recorded by the original authority. They have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty as a right. As a normal limit, import attracts duty if there is exemption in terms of Section 25. The person claiming such exemption should satisfy the pre conditions prescribed therein. It was observed that the conditions became part of exemption and it should be strictly enforced by all concerned. Non-compliance of such condition will result in the demand proceedings. Following the ratio of the Hon' ble Supreme Court and also the ratio of the Hon' ble Karnataka High Court in the case of Medical Relief Society of South Kanara - 1999 (111) E.L.T 327 (Kar.) , wherein it is held that recovery proceedings for ineligible exemption will not be hit by limitation, the appeal is dismissed. (Order Pronounced and Dictated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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