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2015 (6) TMI 730 - SC - CustomsImport of certain medical equipments - Exemption from payment of Customs duty under the Notification No. 64/1988-Customs - Held that:- Tribunal in certain cases has directed the Commissioner to consider the applicability and admissibility of the said Notifications to the assessees and if the notifications are applied the appellant-assessee would only be liable to pay the duty as per the rate fixed by the Central Government at the relevant time. Without entering into the justifiability of the submission, we only direct the Commissioner to consider the rate of duty leviable on the assessee in the backdrop of aforesaid Notifications - condition was imposed for deposit of 40% as a condition to afford opportunity of hearing. - The appellant shall make an application in this behalf within a period of two months along with deposit of 40% of the duty. On making of this application with the deposit, the same shall be considered by the Commissioner within a period of six months. - Decided conditionally in favour of assessee.
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