9911796707
TMI Blog2003 (5) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to Gautam Diagnostic Centre. The notice proposed recovery of duty on a treadmill system with accessories imported by the appellant in 1988 and cleared without payment of duty in terms of exemption contained in notification 64/88. The notice alleged that the benefit of the exemption contained in notification was not available for three reasons - that the importer did not have facilities for housing indoor patients; a certificate from the Director General of Medical Services evidencing installation of the imported equipment had not been produced; and the condition contained in the notification requiring free treatment of not less than 40% of outpatients had not been complied with. 2. The Commissioner had found contravention on all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, the Commissioner has dealt with all three aspects once again. His order denying the benefit of the exemption for the reason that the condition relating to the absence of indoor facilities and for failure to produce installation certificate has to be set aside. The decision of the Commissioner on the two issues have already been decided is clearly void and totally without authority in law. 5. It is in fact not necessary for us to consider now whether in fact the condition of the notification have been complied with or not. The show cause notice which was dated 25-5-98 proposes to recover duty on goods imported in December 1988 more than nine years earlier. It does not invoke any specific provision of law. Duty could not be demanded unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the importer had violated the conditions of notification subject to which exemption of goods was granted, without attracting the provisions of Section 28(1) of the Customs Act." As we have noted the notice issued to the importer proposed confiscation of the goods under Section 125 and penalty. The Commissioner in the earlier order had ordered confiscation. Therefore, if and when the goods are redeemed by the import duty in addition to the redemption fine will have to be paid as provided in sub-section (2) of Section 125. The contention of the departmental representative that goods have already been cleared is wholly irrelevant. We are concerned with the consequence of the order of clearance passed by the Commissioner. It appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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