2018 (6) TMI 1021

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....g Gama Camera were damaged, the DGHS was informed about the fire accident. The DGHS withdrew and cancelled CDEC Certificate. The customs seized the imported equipment and Show Cause Notice was issued proposing confiscation of seized goods and imposition of penalty under section 112 (a) of the Customs Act, 1962, However no demand of duty was made. The Commissioner passed the adjudicating order on 25.05.2005 ordering confiscation and demanded duty for violation of condition of Notification and imposition of penalty of Rs. 5,000/-. The Tribunal WZB, Bangalore set aside the said order holding that the same is beyond the Show Cause Notice as there was no demand of duty in Show Cause Notice. The liberty was given to amend the Show Cause Notice to....

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....ble Tribunal. The Hon'ble Supreme Court Order dt. 17.09.2014 remanded the matter to Commissioner to decide within 6 months. 2. Being aggrieved by order dt. 27.06.2009 the appellant filed present appeal only for wavier of penalty and redemption fine. 3. Shri S.P. Mathew, Ld. Counsel appearing on behalf of the Appellant submits that the Appellant had no malafide as they have not intentionally avoided the compliance of condition of Notification No. 64/88-Cus for the reason that due to fire in their Gama Centre the Medical Equipments i.e. Gama camera was damaged therefore the condition could not be complied with which was beyond the control of appellant. When in the initial round of adjudication in the order dt. 25.05.2005 redemption fine....