2001 (3) TMI 351

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....he Respondent. [Order per : P.G. Chacko, Member (J)]. - This application is for waiver of pre-deposit of duty of Customs amounting to Rs. 3,98,20,933/- and of interest thereon amounting to Rs. 79,64,186/- ordered to be paid, by the Commissioner of Customs in his order dated 30-10-1999 impugned in this appeal. 2. When the matter was called, there was no representation for the applican....

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....t sustainable inasmuch as their duty liability on the imported medical equipment is a continuing liability in terms of Notification No. 64/88-Cus., dated 1-3-1988. It is his submission that the Supreme Court's decision applies squarely to the facts of the present case and the demand of duty, as confirmed by the Commissioner, being a demand for discharge of a continuing liability, is not hit by lim....

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....l Agarwal Imaging Research Centre v. Commissioner [2000 (39) RLT 1084] and that, in that case, the Bench had also considered the applicability of the Apex Court's decision rendered in the case of Mediwell Hospital. Ld. Advocate has shown to us the text of the Tribunal's order in Dewan Chand (supra). 8. We have carefully examined the above submissions. On a perusal of the Tribunal's order i....

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....t, of the operation of the Tribunal's decision in Dewan Chand (supra), we have no difficulty in following Dewan Chand for the present purpose. It is conceded by ld. JDR in the present case that the show cause notice in the present case was also issued beyond the period of five years. Therefore the facts of the present case are, apparently, similar to those of Dewan Chand. In the result, the applic....