2026 (9) TMI 1605

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....9. M/s Max Medical Services Ltd (M/s MMSL), herein had imported radio therapy medical equipments. By splitting single unit into two more consignments/ parts and mis-declaring each split part/spare part as accessories of Lineal Accelerator, thereby wrongly availing the exemption from payment of CVD under Notification No. 06/2006 dated 01.03.2006, s.no. 59 on so called accessories. The department alleged evasion of customs duty benefit of BCD exemption under Notification NO. 12/2012 dated 17.03.2012 and of SAD exemption under Notification No. 21/2012 is alleged to be wrongly availed by the appellant. 2. Based on the investigations and the statements recorded under section 108 of the Customs Act, 1962 that the demand cum show cause notice b....

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....e order of Commissioner (Appeals) is prayed to be set aside and both the appeals are prayed to be allowed. 5. While rebutting these submissions, the learned departmental representative has reiterated the findings of the impugned order and has prayed for dismissal of both the appeals. 6. Having heard both the parties and after perusing the final order of 18.02.2025, it has been observed in the said order, para 6 thereof, that the entire amount of differential customs duty was already deposited by the appellans on 28.01.2014, that is even prior to the issuance of the show cause notice dated 17.09.2014. Once it is an admitted fact the benefit of sub-section 6 of section 28 would become available to the appellant. 7. We have also perus....