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2015 (10) TMI 185 - AT - CustomsImport of medical equipment between - Benefit of Exemption Notification No. 64/88-Cus – Extension of exemption notification – Appellant availed exemption under Notification No. 64/88-Cus., however failed to fulfil condition of notification – After investigation, Commissioner confiscated goods under Section 111(o) of Customs Act, 1962 with option to redeem same on payment of fine, penalty and customs duty – Held that:- on careful perusal of records and statement given by CEO of appellant’s Hospital, appellant could not produce any record in support of their claim as regard free treatment given to IPD and OPD patients – It is categorically mentioned in notices that “in none of years, proper registers are maintained in support of statistics filed” – Settled position in law that it is for person who claiming benefit of exemption notification to lead evidence to show that he is entitled for same – As regard claim of appellant for Notification No. 65/88-Cus. to be extended, court of view that this particular issue has not been dealt with by lower adjudicating authority – Therefore appellants not entitled for exemption under notification, however, penalty is waived – Matter remanded to adjudicating authority to consider admissibility of Notification No. 65/88-Cus. to appellant in accordance with law – Appeal disposed of.
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