TaxTMI 
TaxTMI 
2002 (1) TMI 1018
X X X X Extracts X X X X
X X X X Extracts X X X X
....ia, learned Advocate appearing for the applicants along with Shri P.K. Dutta and Shri Biswajit Mukherjee, Advocates and Shri A.K. Mondal, JDR on behalf of the Revenue. 3. Briefly stated the facts of the case are that the appellants imported NMRI Scanner in August, 1990 and claimed exemption from duty under Notification No. 64/88-Cus. In support of the exemption, appellants produced a certificate, dated 14-5-1990 issued by the D.G.H.S. The said certificate was not accepted by the Customs Authorities and the clearance not effected. Thereafter, the appellants filed a Writ Petition before the Hon'ble High Court of Calcutta. Vide Interim Order, dated 31-1-1991 the Hon'ble Single Judge of the High Court directed the DGHS to issue another ce....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Supreme Court in terms of their Order, dated 16-1-1992 reproduced above :        "AFFIDAVIT 1. Ranjit Choudhuri, son of Shri Vijay Choudhuri, aged about 26 years, residing at IA-Ballygunge Circular Road, Calcutta presently residing at A/169, New Friends Coloney, New Delhi do hereby solemnly affirm and declare as under - 1. That, I am the Director of M/s. Diascans (I) Ltd. and am competent and duly authorised affirm the present affidavit. 2. That respondent, M/s. Diascans (I) Ltd. undertakens that (a) 40% of the outdoor patients will be treated as free of costs; (b) The Superintendent of Chittaranjan Cancer Hospital, Calcutta, may refer the indoor patients having monthly income of les....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s conducted enquiries and found that machine was lying at Siliguri in dismantled condition and the same was seized by the Customs Department. Show cause notice, dated 22-2-2000 was issued alleging that the condition of the Notification No. 64/88-Cus. for duty free clearance was not satisfied. It was also alleged that the intimation with 30 days advance notice was not given to the Customs for transfer of the machine. The said show cause notice culminated into impugned order passed by the Commissioner of Customs wherein he observed that appellants did not have pre-requisites of claiming duty free clearances on the subject NMRI and failed to produce statutory acceptable documentary evidences to substantiate their claim for duty free clearances....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mpugned order we prima facie agree with the contentions of the learned Advocate that the issue of availability of the benefit of notification in question stood finally decided by the Hon'ble Supreme Court subject to the conditions given in the affidavit of the appellant's representative. The Revenue's objection seems to be that intimation was not given to them before parting with the machine in terms of the said affidavit. It is seen prima facie that such intimation was given. Merely because the appellants could not produce the receipted copy of the intimation on account of having stolen along with other documents, for which proper course of action was followed by the appellants, is not sufficient to negate their stand. As regards the other....