Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2004 (12) TMI 255

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en submissions in lieu of personal hearing. We, therefore, heard Shri O.P. Arora, learned Senior Departmental Representative, and perused the records. Learned Senior Departmental Representative mentioned that the respondents had imported a computerized stress system with treadmill on 7-4-1990 and availed the benefit of Notification No. 64/88-Cus. Subsequently, a show cause notice dated 14-7-2000 was issued to them for demanding the Customs duty as they had not complied with the conditions stipulated in the Notification. The Additional Commissioner, under Order-in-Original No. 42/2002, dated 30-8-2002 confiscated the impugned goods with an option to redeem the same on payment of fine of Rs. 75,000/- besides confirming the demand of duty and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nch of the Tribunal that the date for raising demand cannot be counted from the date when the proper officer has made the order originally for the clearance of the goods, but it should be counted from the date of show cause notice when infringement is alleged; that the Larger Bench has also further held that the Customs Authorities have power to confiscate the equipment and to allow redemption on payment of fine; that the Larger Bench has duly considered the decision of the Madras High Court relied upon by the Commissioner (Appeals). 3. The respondents have mentioned in their written submissions that the Hospital is a highly professional institute catering to a particular class of patients suffering from a particular disease; that the Hos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he enforcement of the conditions of the Notification and it is only in terms of judgment of Supreme Court, that proceedings have been initiated; that the provisions of the Customs Act cannot be given a go by. Finally, it has been contended that no duty liability can be fastened on them if they do not opt for redemption of the goods. 4. We have considered the submissions of both the sides. Notification No. 64/88 exempts all equipments, apparatus and appliances, the import of which is approved by the Ministry of Health and Family Welfare or by the Directorate General of Health Services as essential for use in any hospital specified in the table below the Notification subject to the conditions that all such hospitals, which may be certified .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rticular year may be made good in the following year. We are not impressed by this argument. It would, not at all, be necessary to prescribe any period to achieve the given percentage of patients treated free. It should generally be all through the period. It being at least 40%, there is hardly any occasion to say that in case there is more than 40% in a given period, that may make good the deficiency in the previous or the following year." In Jagdish Cancer and Research Centre also the action was taken after the rescinding of the Notification and Appeal filed by the Revenue was allowed by the Supreme Court. Thus it is evident that action can be taken even after the Notification has been rescinded. We, therefore, following the judgment pron .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates