Customs exemption claim under a different notification sent back for reconsideration after partial duty deposit and hearing.

Import of medical equipment was directed to be examined under Notification No. 65/1988-Customs after the claimant withdrew reliance on Notification No. 64/1988-Customs. The Court required deposit of 40% of the duty before reconsideration and directed the Commissioner to afford an oral hearing before final decision. Revenue's appeals were dismissed, and the matter was remitted for administrative consideration on the basis of the later notification.

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Issues: (i) Whether the appellant's claim in respect of import of medical equipment could be considered under Notification No. 65/1988-Customs on the terms indicated by the Court.

Issue (i): Whether the appellant's claim in respect of import of medical equipment could be considered under Notification No. 65/1988-Customs on the terms indicated by the Court.

Analysis: The appellant abandoned reliance on Notification No. 64/1988-Customs and sought consideration of its import under Notification No. 65/1988-Customs, which fixed the applicable duty rate at 40%. The Court followed the course adopted in an earlier common order and directed the Commissioner to examine the applicability of the notification, subject to deposit of 40% of the duty and with an opportunity of oral hearing before the final decision.

Conclusion: The issue was answered in favour of the appellant, and the matter was directed to be considered by the Commissioner under Notification No. 65/1988-Customs.

Final Conclusion: The judgment resulted in dismissal of the revenue's appeals and a direction for administrative reconsideration of the import duty claim in the appellant's matter.

Ratio Decidendi: Where a claimant withdraws reliance on one exemption notification and seeks consideration under another applicable notification, the authority may be directed to examine the claim on that basis and grant hearing before final adjudication.

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