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2018 (6) TMI 1021 - CESTAT MUMBAIViolation of import conditions - import of Medical Equipment namely viz. Gama Camera under N/N. 64/88-Cus dt. 08.01.88 - case of appellant is that they have not intentionally avoided the compliance of condition of N/N. 64/88-Cus for the reason that due to fire in their Gama Centre the Medical Equipments i.e. Gama camera was damaged therefore the condition could not be complied with which was beyond the control of appellant. Held that:- If at all there is any violation of condition of N/N. 64/88, it is not intentional as due to fire gama camera got damaged and thus condition could not be complied with, this is clearly beyond the control of Appellant. As regard redemption fine and Penalty i.e. ₹ 50,000/- & ₹ 5000/- respectively there is no reason to change this position as issue of redemption fine and Penalty was not challenged by the revenue against first adjudication order. Appeal allowed in part.
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