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2010 (12) TMI 151 - AT - CustomsConfiscation - Interpretion of Notification - Appellant had imported medical equipment duty free on the strength of certificate issued by DGHS - Commissioner of Customs (ACC), Mumbai passed order-in-original confiscating the goods under Section 111 (o) of the Customs Act with option for redemption thereof against payment of fine of Rs.2.00 lakhs and imposing a penalty of50,000/- on the importer under Section 112 (a) of the Act, apart from demanding duty of over76.00 lakhs from them - with the rescission of notification 64/88, there is no obligation on the part of the appellant after 1-3-1994 - Appeal is allowed Regarding interpretation of Notification - he life of the Notification 64/88 is the period from1-3-1988 to28-2-1994. In the present case, the appellants imported the goods on 9-1-1992. The point is, by virtue of import of medical equipments free of duty under Notification 64/88, the appellants are under obligation to fulfill the conditions of the Notification. The period of the obligation is from the date of import to the date of rescission of the Notification. The violation of the Notification may be noticed by the authorities either during the life of the Notification or afterwards. It is the contention of the appellants that if the violation of the Notification during the period of its life is detected after the rescission of the Notification, no action can be taken by the authorities. This interpretation is not correct. - Appollo Hospitals Enterprises Ltd. Vs. Union of India (2001 -TMI - 45972 - HIGH COURT of MADRAS)
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