TMI Blog2018 (10) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty was imposed without appreciating the facts and the law - Held that:- When the Commissioner(Appeals) passed the impugned order at that time, the appellant could not produce ad hoc exemption which was pending with the Government of India and subsequently the said exemption was granted vide letter dt. 24/02/2011 which is on record. In view of the exemption granted by Government of India, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orking for the upliftment of adivasis and weaker sections of the Society in one of the remotest areas of Palakkad district in the State of Kerala. The Trust imported one lot of used clinical equipments under CTH 90181290 dt. 16/06/2010 which was donated by one Dr. Ravindranath, an acclaimed Plastic Cancer Surgeon from Malaysia. The said consignment arrived at Cochin Port. The appellant filed docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authority also imposed penalty of ₹ 50,000/- on the appellant. Aggrieved by the said order, appellant preferred appeal before the Commissioner(Appeals) who reduced the redemption fine and penalty. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that imposition of redemption fine and penalty was not sustainable in law as the same has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported goods were used clinical equipments and fall under the category of capital goods under para 2.17 of the Exim Policy. Further we find that these second hand equipments were gifted by one Dr. Ravindranath to be used by the appellant for the welfare of the weaker sections of the society in the districts of Palakkad. Further we find that when the Commissioner(Appeals) passed the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
