2005 (6) TMI 440

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....e Respondent. [Order per : S.S. Sekhon, Member (T)]. - In 1993, the Respondent herein, imported a 'Cysto Resectoscope' and double puncture Laparoscope with accessories at Air Cargo Sahar Mumbai. The goods were claimed and cleared duty on production of Customs duty Exemption Certificate issued by Director General of Health Service as per the provision of notification no. 64/88-Customs, dated ....

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....king action after seven years on 'destroyed records' was not upheld. (ii)     The delay in issuing this notice for 3 years was not explained by the department. (iii)    What happened to the inspection report of the Superintendent and why was it not relied? was not explained. (iv)    A fine genuine charitable organisation which is doing won....