2011 (10) TMI 136

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....rasound Scanner valued at Rs.7,77,555/- vide Bill of Entry No. 10211 dated 26.02.1990. They had also obtained customs duty exemption certificate issued by the DGHS and cleared the same under Notification No. 64/88-Cus dated 01.03.88.  Subsequently the DGHS withdrew the customs duty exemption certificate on 22.07.99 and, accordingly a show-cause notice was issued to the importer asking to show cause as to why customs duty of Rs.8,55,311/- should not be demanded under Section  28 of the Customs Act, 1962 along with interest thereon under Section 28AA of the said Act and why penalty should not be imposed under Section 112(a) and also why the goods should not be confiscated under Section  111(o) of the Customs Act. The case was a....

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....s computed the duty taking into account the concessional basic customs duty rate of 40% advalerum + 50% Auxiliary duty + Nill CVD + 10% Special Excise duty (calculated on 15% of CVD). The Counsel submits that vide  Notification No. 159/89-Cus dated 12.05.89, auxiliary duty of customs was exempted in respect of goods covered under Notification No. 65/88- Cus dated 01.03.88. While upholding that the goods under import are eligible for benefit of Notification 65/88, the Commissioner has failed to extend the auxiliary duty exemption available under Notification No. 159/89-Cus dated 12.05.1989. The Counsel further submits that in respect of the said goods, the counter valuing of duty of customs (CVD) have been assessed to nil. When the CVD ....