2022 (7) TMI 1420

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....t. ORDER On 12th September, 2013 following order came to be passed : Heard learned Counsel for the parties. 2. RULE. Learned Counsel for the respondents waives service. 3. Prima facie, we find substance in the contention of the petitioner that the hospital equipments imported claiming the benefit of Notification No. 64/88, dated 1-3-1988 were released to the petitioner, consequen....

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....ty with interest as demanded in the demand notices, Exhibits G and K to the Petition. 2. Dr. Kantawala relies upon the judgment of the Hon'ble Apex Court in Fortis Hospital Ltd. v. Commissioner of Customs, Import [2015 (318) E.L.T. 551 (S.C.) = [2015] 57 taxmann.com 322 (SC) = [2015] 51 GST 103 (SC)] where the Hon'ble Apex Court has held had once the show cause notice has been issued under S....