2015 (6) TMI 730 - SC - Customs

Appeals on Customs Duty Decisions: Dismissals, Delays, and Exemptions

Commissioner of Customs (Imports), Mumbai Versus Gujarat Research & Medical Institute

Commissioner of Customs (Imports), Mumbai Versus Gujarat Research & Medical Institute - 2015 (318) E.L.T. 12 (SC) Issues:1. C.A. No. 6575/2003: Dismissal of appeal due to small financial implication.2. C.A. No. 4947/2008: Time-barred appeal, condonation of delay by High Court.3. C.A. No. 546/2009: Exemption from Customs duty for hospital equipment.4. C.A. No. 1049/2008: Adjournment to 16-3-2015.C.A. No. 6575/2003: The appeal was dismissed due to the small financial implication of the duty involved, amounting to only Rs. 4,77,131. The Court did not delve into the merits of the case, considering the decision against the Department by CEGAT. The appeal was dismissed, leaving the question of law open.C.A. No. 4947/2008: The respondent's appeal against a Customs duty demand was initially dismissed by the Tribunal as time-barred. The High Court later accepted the plea and condoned the delay in filing the appeal. The Court found the High Court's exercise of discretion valid and dismissed the appeal, directing the Tribunal to decide the matter afresh within six months.C.A. No. 546/2009: A hospital importing medical equipment claimed exemption from Customs duty under Notification No. 64/1988. The appellant failed to prove satisfaction of the exemption conditions and was demanded the full duty amount. The High Court dismissed the writ petition based on the appellant's failure to prove charitable organization status. The Court directed the Commissioner to consider the applicability of Notification 65/1988, with a deposit requirement and a time frame for consideration.C.A. No. 1049/2008: The matter was adjourned to 16-3-2015 and listed as part-heard.---