TaxTMI 
TaxTMI 
2001 (2) TMI 465
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....d Shri L.P. Asthana, learned Advocate for M/s. Mohinder Hospital & Medical Research Centre (MHMRC), S/Shri Mohinder Singh and Shri Surjeet Singh, and Shri. K.G. Seth, learned Advocates for M/s. Life Line System Pvt. Ltd. and Shri Suresh Kumar, and Dr. Ravinder Babu, learned DR, for Revenue. The impugned goods are as under :- 1. Cardiac Monitor Part No. 210-251-070 Sr. No. 11-0181, Mennen Medical USA, 2. Cardiac Monitor Unit, Mennen Medical Israel, Model B1291, Part No. 241-010-020, 3. Central Unit Cardiac Monitor, Mennen Medical U.S.A., Sl. No. H1477 alongwith Operation Board Vista, Model 1080, Sl. No. H1770, Part No. 210-010....
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....nd MHMRC has no role to the same and as such no penalty is imposable on them. 4.2 Item at Sl. No. 3 The learned Advocate mentioned that item at Sl. No. 3 'Central Unit Cardiac Monitor' was imported by them; that the Bill of Entry was filed for Model No. 1060 whereas the unit shipped by the supplier was Model 1080; that there is no difference in any manner in regard to the functioning and/or otherwise of the said equipment; that both Models are freely importable; that duty was paid and goods were cleared in lawful manner for home consumption; that, further, the foreign supplier in Telex dated 25-9-1992 clarified that the purpose and the value of the equipment are the same; that the Appellants cannot be condemned for the mere fact ....
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....s are smuggled is on the Customs Authorities. Shri K.G. Seth, learned Advocate for Appellants No. 4 & 5, submitted that M/s. Life Line Systems Pvt. Ltd. (SSL) are leading agent and importer of medical equipments and are supplying medical equipments to various hospitals/institutions; that they had a service contract with MHMRC in regard to servicing of certain equipment supplied by them; that seized invoices were merely proforma invoices and not commercial invoices; that those invoices were for repairs only and accompanied with service contract; that there is no one who says that these goods were imported by SSL which goes to show that it was only a service contract; that provisions of Section 111(j) are applicable only to goods brought f....
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....ot mean that MHMRC was absolved of by the Commissioner; that MHMRC helped A.I.I.M.S. and SBMA in violation of the conditions of the Notification. The learned DR further mentioned that Item at Sl. No. 3 Cardiac Monitor of different description was imported and as such it is liable to confiscation and the Appellants No. 1 to 3 are liable to penalty under Section 112 of the Customs Act; that goods at Sl. No. 7 was admittedly purchased at Bombay; that neither any valid explanation nor document for its legal import is forthcoming which makes the same liable for confiscation and imposition of penalty. Finally Dr. Babu, learned DR, submitted that no proof for authorised import of items at Sl. Nos. 4 & 5 has been adduced either by MHMRC or LLS; M/s....
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....n - any dutiable or prohibited goods removed or attempted to be removed from a Customs area or a warehouse without the permission of the proper officer or contrary to the terms of such permission." 7. It is well settled law that the burden of proof is on the Department to prove that the impugned goods were imported in violation of the provisions of Customs Act or any other Act in force. There is no evidence on record to show that these goods (Sl. Nos. 4, 5 and 7) were not imported in lawful manner. These goods have not been notified under Section 123 of the Customs Act under which the burden of proof that the goods are not smuggled goods rests on the person from whose possession the goods are seized. In absence of clear evidence ....