2008 (7) TMI 411

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....second respondent on 17-12-1998. 2. It is seen from the records that the petitioner was running a Hospital at Puducherry. The petitioner was seeking exemption in terms of the Notification No. 64/88/Customs dated 1-3-1988, which exempts customs duty in respect of import of equipments satisfying the requirements under the First Schedule to Customs Tariff Act, 1975. 3. The petitioner imported ultra Sound Scanner, a blood gas analyser, a  computerised treadmill and multi channel recorder. These were brought in to the customs with Bill of Entries as listed out in paragraph 7 of the affidavit. When the petitioner sought for clearance of the said goods in terms of the Notification No. 64/88, as the exemption has not been issued by the Direc....

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....2/1988), by which an assessee was given opportunity to make a declaration to the designated authority in accordance with the provisions of Section 89 in respect of the tax arrears and where such a declaration is made, the tax payable by the declarant shall be determined in accordance with the provisions of Sec. 88. 8. Therefore, the petitioner in order to avail the benefit of the Samadhan Scheme gave a declaration in respect of the Demand Notice on 17-12-1998. 9. Thereafter, the Section 90 of the Finance Act provides the time and manner of payment of tax arrears. In terms of Section 90, within sixty days from the date of receipt of the declaration under Section 88, the designated authority shall by an order, determine the amount payable b....

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.... Petition. On receipt of the notice, on behalf of the respondents, a counter affidavit dated 10-9-1999 was filed by the Assistant Commissioner of Customs (Legal Section). In paragraph 5 of the counter affidavit, it is stated that the 2B certificate was sent by RPAD to the petitioner's address and the said letter came back undelivered on 3-3-1999 with the postal endorsement on the cover stating that it was not claimed. Therefore, they have taken a stand that since the petitioner has not availed the Samadhan Scheme, they are not eligible for any benefit and if at all any mischief is played by the Postal Department, then the Customs Department is not responsible for the same. 14. Taking note of the counter affidavit, this court by an order da....