TMI Blog2019 (5) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: SANJIV SRIVASTAVA This appeal is directed against order in original No 65/2011/CC(I) JNCH dated 18.10.2011 of the Commissioner Customs (Import) JNCH Nhava Sheva. By the said order Commissioner has held as follows: i) I order classification of goods under CTH 84771000 of Customs Tariff ii) I confirm the SADD of ₹ 73,86,295/- (Rupees Seventy Three Eighty Six Thousand Two Hundred and Ninety Five only) as demanded in the SCN. iii) I confiscate the goods valued at ₹ 1,09,70, 820/- under Section 111(m) of the Customs Act, 1962. However, I allow redemption of the same on payment of ₹ 11,00,000/- (Eleven Lakhs only). iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m China and having clamping force between 40 tons to 1000 tons. As per S No 6 of the said Notification, anti dumping duty @ 68% of CIF value is imposed on injection moulding machines imported from M/s Hangzhou Tederic Machinery Co Ltd (Now known as Tedric Machinery Manufacturers (China) Co Ltd). As per the manufacturers catalogue and also admitted by the representatives of importer the three models imported were having clamping force of 320 Tons, 500 Tons and 650 Tons. 2.4 A show cause notice was issued to the appellants calling them to show cause as to why:- (i) the value of the individual parts imported under Bill of Entry No 681816 dated 25.01.2011 and as declared in the said Bill of Entry should not be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s P V Sekhar Joint Commissioner, Authorized Representative for the revenue. 3.2 Arguing for the Appellants learned Counsel submitted that with the passage of time the goods confiscated have become junk and they do not wish to claim the same. Since they are not redeeming the goods in view of the decision of Hon ble Apex Court in case of Fortis Hospital Ltd [2015 (318) ELT 551 (SC)] redemption fine and anti dumping duty confirmed against the said goods is not required to be paid by them. In fact since the goods would not be cleared by them there would be no liability towards payment of customs duty. He asserted that since appellants do not intend to claim the goods they are not pressing any point taken in the appeal filed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mport duty on hospital equipment only when the conditions contained in the said notification are satisfied. Some of the conditions, as pointed out above, are to be fulfilled in future. If that is not done and the importer is found to have violated those conditions, show cause notice could always be given under the said notification on payment of duty, independent of the action which is permissible under Section 124 and Section 125 of the Act. It is also important to mention that under certain circumstances mentioned in the notification, the importer can be asked to execute a bond as well. In those cases, action can be taken under the said bond when the conditions contained therein are violated. Therefore, if the Department wanted the Instit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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