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TMI Blog2022 (7) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... nly imposing redemption fine and penalty - HELD THAT:- Hon ble Apex Court in FORTIS HOSPITAL LTD. VERSUS COMMISSIONER OF CUSTOMS, IMPORT [ 2015 (4) TMI 348 - SUPREME COURT ] where the Hon ble Apex Court has held had once the show cause notice has been issued under Section 124 proposing only confiscation of imported machinery and imposition of penalty and nothing was stated about payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 3. Prima facie, we find substance in the contention of the petitioner that the hospital equipments imported claiming the benefit of Notification No. 64/88, dated 1-3-1988 were released to the petitioner, consequent to the order of adjudication dated 9-1-2001 only imposing redemption fine and penalty. No duty demand was confirmed. However, it was only in 2009 that the demand for duty on the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Customs, Import [2015 (318) E.L.T. 551 (S.C.) = [2015] 57 taxmann.com 322 (SC) = [2015] 51 GST 103 (SC)] where the Hon ble Apex Court has held had once the show cause notice has been issued under Section 124 proposing only confiscation of imported machinery and imposition of penalty and nothing was stated about payment of duty but there was no determination of the amount of duty pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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