2001 (11) TMI 809

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....of fine of Rs. 2,00,000/- but also confirmed the duty under Section 28 of the Customs Act, of Rs. 7,77,199/- along with interest calculated thereon at the rate of 20% per annum from the date of clearance of goods till the date of payment of duty amounting to Rs. 8,84,085/- under Section 28AB of the Customs Act and imposed penalty of Rs. 16,61,284/- under Section 114A of the Act, on the appellants. 2. The appellants imported Gastro Intestinal Fibrescope and Halogen Operating Lamps from M/s. Olympus Singapore Pvt. Ltd. and M/s. Dr. Mech Gmbh & Co. of Germany along with standard set vide invoice of different dates. They availed benefit of the exemption under Notification No. 64/88-Customs, dated 1-3-1988 and cleared the goods duty free....

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....ccept their version and ordered the confiscation of the goods, confirmed the duty along with interest and imposed penalty as detailed above through the impugned order. 3. We have heard both the sides and gone through the record. 4. The facts are not much in dispute. The appellants admittedly imported the impugned hospital equipments for installing the same in their hospital. They availed benefit of Notification No. 64/88, dated 1-3-88 and cleared the imported goods free of duty. It also remains undisputed that they were duty bound to comply with the conditions as set out in the above said exemption notification, but they failed to do so. Even the learned Counsel has not disputed this fact before us. 5. The learned Co....

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....ms duty and if on such enquiry, the authorities are satisfied that the continuing obligation are not carried out then it would be fully open to the authority to ask the persons who have availed of the benefit of exemption to pay the duty payable in respect of the equipments which have been imported without payment of Customs duty......The objective must be achieved at any cost and the very authority who had granted such certificate of exemption would ensure that the obligation imposed on the person availing of the exemption Notification are being duly carried out and on being satisfied that the said obligations have not been discharged, they can enforce realisation of the Customs duty, from them." The appellants were required to comply w....