Home Case Index All Cases Customs Customs + AT Customs - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1337 - AT - CustomsBenefit of nil rate of duty as per N/N. 64/88 dated 01.03.1988 - appellant submits that provisions of Section 28AB and Section 114A of the Customs Act 1962 were not on the Statute book at the time of import - HELD THAT:- There is no doubt that the appellant have not been issued an installation certificate by the DGHS and the exemption certificate has also been cancelled. Therefore, they have not fulfilled the conditions of Notification No. 64/88. This Notification gives exemption to hospital equipment imported by specific category of hospitals subject to certification by DGHS. In case of provisional assessment, the relevant date is the date of finalisation of assessment. In this case, the assessments were finalised denying them the benefit of exemption notification and the differential duty has accrued consequently - It is found that the appellant is liable to pay the differential duty under Section 28. As far as the interest under Section 28AB and imposition of penalty under Section 114A of the Customs Act are concerned we find that both these provisions were not in existence at the time of import. The demand of interest under Section 28AB and imposition of penalty on the importer under Section 114A are not sustainable and need to be set aside - As far as the confiscation of imported goods which were provisionally released and imposition of redemption fine under Section 125 are concerned we find that under Section 111 several types of goods brought into India from a place outside India shall be liable to confiscation - appeal allowed in part.
|