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2016 (8) TMI 969 - AT - CustomsEligibility for exemption - Notification No. 64/88-Cus DATED 1/3/1988 treatment of poor patients hospitalization of low income group limitation of time Held that: - exemption Notification No. 65/88-Cus dated 1/3/1988 can be considered even if the same was not claimed by the appellant. The goods imported by the appellant is prima facie covered under general exemption Notification No. 65/88-Cus, however eligibility of notification was not considered by the Original Adjudicating authority - matter remanded to the Original Adjudicating authority to consider the eligibility of the Notification No. 65/88-Cus - it is of no significance that appellant had not claimed the said notification at the time of assessment of Bill of Entry. Waiver of penalty Held that: - in an identical case of Rashtra Sant Tukdoji Cancer Hospital & Regional Cancer Centre 2015 (10) TMI 185 - CESTAT MUMBAI penalty was waived. matter remanded opportunity of hearing to be provided before adjudication appeal disposed off decided in favor of appellant.
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