2004 (8) TMI 255

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.... certain medical equipments after availing benefit of Notification No. 64/88 after producing required entitlement certificate from the Directorate General of Health Service. Pursuant to information, enquiries were made and proceedings were initiated to deny the benefit of the said Notification inasmuch the appellants were found to have not adhered & meted the conditions prescribed under the said N....

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....appeal regarding the liability to confiscation thereof is not being seriously pressed in this appeal today and penalty as imposed has been paid, the ld. Advocate pressed for disposal of the appeal. Nothing would survive. However, considering the ld. D.R's submission that since the option to redeem the machinery is not exercised, that will not absolve the liability to duty under Section 125(2) of t....

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....re, where an order is passed for payment of customs duty along with an order of imposition of fine in lieu of confiscation of goods, it shall only be referable to sub-section (2) of Section 125 of the Customs Act. It would not attract Section 28(1) of the Customs Act which covers the cases of duty not levied, short levied or erroneously refunded etc. The order for payment of duty under Section 125....

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....that he intends to levy under sub-section (1) of that section." In this view of the matter the objection raised by the Centre that Section 28 of the Customs Act would be attracted is not sustainable is considered. It is found - (a)     The order for payment of duty under Section 125(2) would be an integral part of proceedings relating to confiscation and consequent orders ther....