2001 (5) TMI 421

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....above application No. 270 having been separately numbered as 273 by the Registry unnecessarily. Application No. 403 is in respect of the following documents:- (1)     The three relevant Bills of Entry. (2)     The three CDE certificates issued by the DGHS. (3)     The certificate issued by the Customs Department dt. 1-3-1996 cancelling the three PD bonds. (4)     A letter dt. 27-7-2000 issued by the DGHS. (5)     Panchanama dt. 27-1-1998, and (6)     Circular dt. 6-7-2000 issued by the Govt. of A.P. 2. Heard both sides. 3. Sh. A.K. Jain, Counsel for the applicants, submitted that the IMA c....

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....g Co. Ltd. v. State of M.P. [1997 (9) SCC 475]. 5.  We have considered the submissions. The basic issue in the appeals is as to whether the appellants (applicants herein) were entitled to the benefit of Notification No. 64/88-Cus. in respect of the imported medical equipments/accessories which were sought to be cleared at Customs under the three Bills of Entry mentioned in the present application No. 403. The CDE certificates of the DGHS mentioned in the application are documents which were submitted by the parties to the Customs in terms of the above notification at the time of filing the Bills of Entry. The letter/certificate dated 1-3-1996 issued from the office of the Assistant Collector of Customs, mentioned in the application,....

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....cations. But neither of the documents contains anything to show that the inspection/verification/ certification referred to therein relates to the material period. Therefore, the applicants' plea that the documents are relevant to the appeals cannot be accepted. No other ground has been stated by the applicants or their counsel. As regards the IMA certificate dated 6-3-2000, we note that the certificate has not been shown to be applicable to Kamineni Hospital. Apart from this, the appellants have not shown cause why they could not obtain a certificate from the IMA and produce the same before the adjudicating authority at the adjudicatory stage of the case. Above all, it is apparent that the attempt of the applicants, by seeking to bring on ....