Wockhardt Medical Centre vs Collector Of Customs on 15 October, 1992
1.2. On appeal to the Collector of Customs (Appeals), the appellants herein did not succeed. The lower appellate authority has held that the notification envisages that the importer should furnish at the appropriate time the certificate referred to in para (b) of the proviso clause of the said notification. It also provides in clause (a) of the said proviso that the importer is bound to produce evidence to the Assistant Collector of Customs at the time of clearance of the said hospital equipments that the same is being imported in accordance with the conditions specified in that paragraph. The said authority has, therefore, held that the notification unquestionably indicates that the appellants are legally bound to submit essentiality certificate at the time of clearance of the impugned goods. While arriving at this finding, the lower appellate authority has relied upon Tribunal's judgment in the case of Heavy Engineering Corporation v. Collector of Customs 1990 (45) E.L.T. 131 which, according to the lower appellate authority, holds that essentiality certificate should actually be in existence at the time of importation. Appeal was, therefore, rejected. Hence this appeal before the Tribunal.