Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 568 - AT - CustomsImport of medical equipment - fulfillment of export obligation - Exemption under Notification No.64/88-Cus dated 01/03/1998 - Held that: - We find that in the case of Mediwell Hospital and Health Care Pvt. Ltd.[1996 (12) TMI 51 - SUPREME COURT OF INDIA], it was held that The competent authority, therefore, should continue to be vigilant and check whether the undertakings given by the applicants are being duly complied with after getting the benefit of the exemption notification and importing the equipment without payment of customs duty and if on such enquiry the authorities are satisfied that the continuing obligation are not being carried out then it would be fully open to the authority to ask the person who have availed of the benefit of exemption to pay the duty payable in respect of the equipments which have been imported without payment of customs duty. As regards redemption fine - Held that: - the Hon’ble Apex Court in the case of Fortis Hospital [2015 (4) TMI 348 - SUPREME COURT], has held that on a plain reading of the said provision, we are of the view that such a provision would not apply in case where option to pay fine in lieu of confiscation is not exercised by the importer. Trigger point is the exercise of a positive option to pay the fine and redeem the confiscated goods - imposition of fine upheld. Confiscation and imposition of redemption fine is upheld. However, the recovery of duty under Section 125 (2) or payment of redemption fine are subject to the appellant exercising their option to redeem - the penalty imposed in the original adjudication order was ₹ 10,000/-. However, in the second time a penalty of ₹ 25,000/- has been imposed. We find that the appellants have failed to fulfill the conditions of the notification and in view of facts of the case penalty of ₹ 10,000/- is sufficient - appeal disposed off - decided against appellant-assessee.
|