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2019 (2) TMI 612 - AT - CustomsImport of spares of medical equipments - benefit of N/N. 64/88-Cus dated 01.03.1988 - Customs Duty Exemption Certificate - Held that:- The issue is in relation to imports made through the port situated in the jurisdiction of Bombay High Court. Also the decision of Delhi High Court do not departs with the decision of Bombay High Court and hold that the conditions stipulated in the Notification No 64/88-Cus, cast a continuing post importation obligations on the importers. Only difference was on the issue as to the period for such continuing post import obligations. While Delhi High Court stated that it continued till the Notification was rescinded, Bombay High Court has held that it continued thereafter in view of Section 159A of the Customs Act, 1962. SCN has been issued to the respondent, demanding the duty in terms of Section 12/ Section 125 of the Customs Act, 1962. Commissioner has in his order not recorded any findings in respect of the demand made in terms of Section 12. The order of Commissioner not considering the demand under Section 12 cannot be sustained - the post import conditions stipulated in a exemption notification are not satisfied the duty becomes payable in terms of the Section 12 of the Customs Act, 1962 and it is for the respondents to come forward and pay the duty. The order of Commissioner not considering demand of the duty legitimately payable under Section 12 of Customs Act, 1962 cannot be sustained - the matter needs to be remitted back to the Commissioner for determination of the issue in respect of the various contraventions alleged in the show cause notice and for recording a specific finding in respect of the duty legitimately payable under Section 12 - appeal allowed by way of remand.
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