2012 (10) TMI 728

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....deration in this are as follows :- 2.1 The appellant M/s. Mahavir Health & Medical Relief Society, Surat, imported medical equipment, namely, whole body CT scanner vide bill of entry No. 3413 dated 7-1-91. The importer claimed Customs duty under Notification No. 64/88-Cus., dated 1-3-1988 and also produced a Customs duty exemption certificate issued by the Directorate General of Health Services (DGHS) as required under said notification. The DGHS subsequently cancelled the Customs duty exemption certificate and, therefore, a show-cause notice dated 8-4-99 was issued to the appellant/importer demanding Customs duty of Rs. 94,80,980/- under Section 28 of the Customs Act, along with interest thereon @ 20% per annum under Section 28AA o....

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.... ordered for recovery of duty amounting to Rs. 60,85,786/- from the importer under Section 125(2) of the Customs Act, 1962 along with interest chargeable under Section 47(2) ibid. The appellant is before us against the impugned order. 3. The Ld. Counsel for the appellant submits that while computing the duty demand, the Ld. Adjudicating authority has committed an error. Vide Notification No. 140/90-Cus., dated 20-3-1990, the goods which are exempt under Notification No. 65/88-Cus., dated 1-3-1988 are completely exempt from the Auxiliary duty of Customs levied under the Finance Act and, therefore, no auxiliary duty is leviable on the impugned goods. Further, since the impugned goods are exempt from countervailing duty (Additional Cus....