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1. This appeal filed by the assessee is directed against the Commissioners order passed in adjudication of show-cause notice dated 07/02/2002. The appellant is a hospital. They had imported certain medical equipments during the period from August 1988 to August 1993 and cleared the same duty- free under Notification No.64/88-Cus dated 01/03/88 on the strength of Customs Duty Exemption Certificates (CDECs) issued by the Directorate-General of Health Services (DGHS), New Delhi. Many of these equipments were cleared through the Air Cargo Complex at Sahar and the rest through Customs House, Mumbai. The goods cleared through the Customs House are the subject matter of the present appeal. The goods cleared through the Air Cargo Complex were the subject matter of another show-cause notice, in adjudication of which the Commissioner of Customs (ACC), Mumbai passed order-in-original No.52/02 dated 07/08/2002 confiscating the goods under Section 111 (o) of the Customs Act with option for redemption thereof against payment of fine of Rs.2.00 lakhs and imposing a penalty of Rs.50,000/- on the importer under Section 112 (a) of the Act, apart from demanding duty of over Rs.76.00 lakhs from them. Appeal No.C/1468/02 filed by the hospital against the said order-in-original No.52/02 was allowed by this bench vide order No.A/348/10/CSTB/C-II dated 06/10/2010.