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M/s. P. Perichi Gounder Memorial Charitable Trust Versus CC (Sea) , Chennai

2017 (9) TMI 904 - CESTAT CHENNAI

Absolute confiscation - Import of prohibited item - used dialysis machine - case of appellant is that the goods should be allowed to be redeemed for use with redemption fine and penalty - Held that: - the equipment is the life saving equipment. It would be advisable and proper to obtain expert opinion instead of presuming or inferring the scope of the equipment. As such, we find that based on the above admitted facts, it is necessary to take an expert opinion before contesting scope of prohibiti .....

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41997/2017 - Dated:- 6-9-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri B. Ravichandran, Member ( Technical ) Shri Dr. S. Krishnanandh, Advocate, for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per : B. Ravichandran The appeal is against the order dated 24.05.2017 of the Commissioner of Customs (Appeals-II), Chennai. The appellant is a charitable trust. They filed Bill of Entry dated 24.02.2017 for import and clearance of used dialysis machine with supplies a .....

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ion of the imported dialysis machine valued at ₹ 19.07 lakhs. Permission to re-export was granted by redemption on payment of fine of ₹ 2,00,000/- under Section 125 of the Customs Act, 1962 and a penalty of ₹ 25,000/- under Section 112 (a) of the Act. 2. Ld. Counsel appearing for the importer-appellant submitted that the imported items have been examined by the qualified Chartered Engineer whose certificate is available on the record. The certificate issued clearly shows that t .....

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now changed the practice in the appellant s case and confiscated the goods absolutely. He states that even if there is a violation, imported goods were allowed for clearance with an option to redeem on nominal fine and penalty considering the nature and use of the item and status of the importer as charitable organisation. 3. The Ld. AR opposed the appeal. He submitted that the entry B1110 states that used Critical Care Medical Equipment for reuse are prohibited for import. Admittedly, the appe .....

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aving equipment and include such equipment as specified by the Ministry of Health & Family from time to time. He submitted that Critical Care Medical Equipment which are life saving equipment as mentioned in entry B1110 of Schedule VI are prohibited for import for re-use. The Ministry of Health may issue notification to include any other equipment in such category. As such, even without any separate notification, if he equipment under import is a life saving equipment then importation is pro .....

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