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2017 (9) TMI 10 - AT - CustomsDemand of duty - confiscated goods - option to redeem not exercised by the appellants - Benefit of N/N. 64/88 dated 1.3.1988 - import of various medical equipments - violation of condition of notification - section 124 of Customs Act, 1962 - Held that: - it is not clear whether the show cause notice was issued under section 124 since the copy of the same is not part of the records - The issue whether the department can demand duty under section 124 of the Customs Act, on identical facts, has been analyzed by the Hon’ble Supreme Court in the judgment of Fortis Hospital [2015 (4) TMI 348 - SUPREME COURT], where it was held that It is clear that when such an action was not contemplated, which even otherwise could not be done while exercising the powers under Section 124 of the Act, in the final order there could not have been direction to pay the duty. Penalties - Held that: - the certificate has been withdrawn by DGHS in 2000/2002 much later after import. It does not show the period during which the condition was not fulfilled. Hence, in our opinion, the penalty cannot sustain. It is required to be verified whether the show cause notice is issued under section 124 of Customs Act, 1962 - Appeal allowed in part and part matter on remand.
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