Home Case Index All Cases Customs Customs + SC Customs - 2015 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 238 - SC - CustomsBenefits of Notification No.64 /88 dated 01.03.1998 - import of hospital equipments - Non fulfillment of conditions of Notification - Held that:- Appellants had not complied with those conditions, a show cause notice was issued by the Commissioner as to why the duty be not charged and penalty be imposed. It resulted into passing of an order dated 10.12.1999 by the Commissioner confirming the demand of duty of ₹ 16 ,16,089 /- and imposing penalty of equivalent amount on appellant No.1 as well as ₹ 1 lakh on appellant No.2 . The appellants challenged this order by filing two appeals before the Customs, Excise & Gold (Control) Appellate Tribunal. The Tribunal vide the impugned judgment dated 16.04.2003 upheld the finding of the Commissioner. However, insofar as fine is concerned, the same is reduced to ₹ 10 lakhs and the penalty has also been reduced to ₹ 25 ,000 - pure finding of fact has been recorded on the basis of material produced before it to the effect that though first condition was fulfilled by the appellants, they failed to fulfill the second condition - Appellant seeks to withdraw petition - Petition withdrawn.
|