Hospital equipment import clearance under exemption notification allowed subject to bond despite missing essentiality certificate.

Import clearance for hospital equipment under Notification No. 21/2002-Cus. turned on whether the available medical education certificate was enough despite the absence of an essentiality certificate from the hospital head. The tribunal treated the Director of Medical Education's certificate as sufficient for provisional clearance, but found no basis to stay the reassessment order. Clearance of the consignments was therefore permitted, subject to execution of a bond covering the differential duty.

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Issues: Whether the importers were entitled to clearance of hospital equipment under Notification No. 21/2002-Cus. pending the stay petition, and whether the impugned order directing reassessment should be stayed.

Analysis: The imported equipment was claimed to fall under Sl. No. 362 of Notification No. 21/2002-Cus. The certificate issued by the Director of Medical Education was treated as sufficient for the purpose of clearing the consignments, though the record did not contain an essentiality certificate from the head of the hospital stating that the equipment was required for running and maintenance of the hospital. In these circumstances, the request to stay the impugned order was not accepted. The lower authorities were, however, permitted to clear the consignments on execution of a bond covering the differential duty.

Conclusion: The stay sought by the Revenue was declined, and clearance of the consignments was permitted subject to execution of a bond by the respondent.

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