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2018 (8) TMI 1347 - AT - CustomsImport of medical equipments duty free - benefit of N/N. 64/88 dated 01.03.1988 - end use exemption - Subsequently since the Appellant did not fulfill the conditions as prescribed by the notification, the said Certificate issued by DGHS was cancelled and withdrawn - Demand under section 125(2) of the Customs Act, 1962. Held that:- It is an admitted fact that for non fulfillment of the conditions of exemption notification No 64/88-Cus, DGHS has withdrawn the certificate issued by them for claiming the benefit under the said exemption notification - Since the conditions of exemption notification are not fulfilled by the Appellant the benefit of exemption Notification No 64/88-Cus is not admissible to them and accordingly the goods are liable for confiscation under section 111(0) of the Customs Act, 1962. Hon’ble Supreme Court has in case of Commissioner of Customs (Import) Mumbai Vs Jagdish Cancer Research Centre [2001 (8) TMI 113 - SUPREME COURT OF INDIA] has upheld the confiscation of the goods for non fulfillment of the conditions prescribed even after importation and clearance of the goods. In the said judgment they have also held that duty in terms of section 125(2) of the Customs Act, 1962 is also payable in case Appellant opts to redeem the confiscated goods. Appeal dismissed - decided against appellant.
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