TaxTMI 
TaxTMI 
2019 (9) TMI 183
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....laiming a sum of Rs. 62,92,109/- being the duty leviable for non-production of Customs duty exemption certificate from the Director General of Health Services towards the import of two medical equipments viz., Pulsolith Laser and Colour Doppler, demand notices were sent to Indian Hospital Corporation Limited (in short " the IHCL") on 25.06.1998 and other dates. 2.2 The said demand notice came to be confirmed by an order dated 06.04.1999 by the Assistant Commissioner of Customs, wherein, he has proposed to finalize the provisional assessment of the imported medical equipments viz., Pulsolith Laser and Colour Doppler and thereby confirmed the demand. The IHCL has filed an appeal against the said order, which came to be rejected, finalizing t....
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....K.Krishnamoorthy, learned counsel on record for the petitioner and Mr.V.Sundareswaran, learned Senior Standing Counsel for the respondents. 4. The learned Senior Counsel for the petitioner would submit that though an opportunity of personal hearing was extended to the petitioner before the second respondent herein and the petitioner had raised several objections substantiating that they were not liable to pay the demand amount, none of the objections has been considered by the second respondent herein, while the impugned demand notice dated 12.12.2012 had been made. On this ground, the learned Senior Counsel would submit that since these objections have not been considered, the same would amount to violation of the principles of natural ju....
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....ised several objections, none of those objections has not even been referred to in the impugned demand notice. Apparently, the impugned notice itself is a non-speaking order with non-application of mind. It is a well settled proposition that when objections of these nature are raised before the statutory authorities, such objections should be given due consideration by such authorities and non-consideration of the same would amount not only to violation of the principles of natural justice but also would amount to non-application of mind. 8. On this sole ground, the petitioner is entitled to succeed. 9. The learned Senior Counsel submitted that the petitioner is not entitled to pay the interest in the impugned demand. This Court is of the....