2003 (8) TMI 251

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....Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal is against the order passed by the Commissioner (Appeals) upholding the original authority's order confirming a demand of duty to the extent of Rs. 2,82,360/- on certain medical equipment imported and cleared under Bill of Entry dated 5-7-89 without payment of duty in terms of Notification No. 64/88-Cus., confiscating the sai....

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....y was enforceable against the importer. The department preferred an appeal against the decision of the original authority, to the Commissioner (Appeals), aggrieved by the non-imposition of penalty as also by the alleged insufficiency of the redemption fine. The appellate authority found that all the relevant facts were not considered by the original authority, and hence remanded the matter. In the....

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.... that the submission, which is not seriously opposed, is acceptable. The remand order passed by the Commissioner (Appeals) did not provide any scope for the original authority to examine the duty demand aspect of the show cause notice inasmuch as the demand of duty had already been held to be time-barred which decision of the original authority was not at all appealed against by the Department. Wh....

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....nevertheless keeping with the Apex Court's judgment rendered in the case of Mediwell Hospital [1997 (89) E.L.T. 425 (S.C.)]. The Apex Court has held that, in a proceedings under Section 125 of the Customs Act, it would also be open to the Department to demand customs duty under sub-section (2) of Section 125, without recourse to Section 28 of the Act. This legal position, settled by the Supreme Co....