2019 (6) TMI 222

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..... Commissioner, Authorised Representative for the Respondent ORDER PER: DR. SUVENDU KUMAR PATI 1. Rejection of appellant's claim for exemption of customs duty under Notification No. 63/88-Cus against purchase of hospital equipment (C.T. Scanner) by the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai is assailed in this second round of appeal. 2. Factual back drop of the case .....

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..... er examining the claim of Appellant/importer for grant of exemption under notification no. 63/88-Cus. Commissioner of Customs (Import), Air Cargo Complex, after completing hearing of the issue raised in the limited remand order, gave his finding vide his order dated 5-6-2009 that appellant did not qualify to avail exemption notification 63/88 Cus conditionalities and issued direction for confiscat .....

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..... ble jeopardy, as Appellant was subjected to two show cause notices by different Customs authorities. The Learned A R for the Department, on the other hand, redirected the findings of Commissioner of Customs (Import) and supported the reasoning and rationality of the order passed by him. 4. Going by notification no. 63/88-Cus dated 1st march 1988, it can be seen that exemption is provided to the h .....

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..... ated before him. The Commissioner of Customs (Import) had given his views that such control by Government authorities requires managerial control on day to day functioning of such society, which is admittedly found absent in the case of the appellant. Apparently therefore, he had given his finding that requirements of exemption notification was not fulfilled in that aspect. Furthermore another con .....

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..... mmissioner (Appeals). 5. Moreover double jeopardy is a protection against punishment for more than one occasion and not against repeated intimation for action/proceedings. Hence the Order. The Appeal is dismissed and the order passed by the Commissioner (Appeals) S/10-11/99 SIIB ACC dated 5-6-2009 is hereby confirmed. (Order pronounced in the Court on 3-6-2019)
Case laws, Decisions, Judgeme .....

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