COLLECTOR OF CUSTOMS NEW DELHI Vs. SHAILA KAPOOR

JUDGEMENT

(1.) The respondent had arrived from America in July, 1989 and availed of the transfer of residence facility. It appears that certain goods were imported by her by a ship from America on 24th May, 1990. Bill of Entry in respect thereof was filed in September, 1990.

(2.) The Bill of Entry which was filed related to import of some medical equipment, the equipment being Urological X-ray examination machine, Monography and CAT Scanner equipment. When the goods were cleared, it was found that in addition to the items which were, declared, the consignment also included household items like air-conditioner, VCR, washing machine etc. valued at Rs. 92,739/-. In addition thereto, the consignment also included instruments/spares such as Oscilloscope, X-ray tube, I.Cs. etc. valued at Rs. 9,67,506/- and one fax machine valued at Rs. 11,834/-. The Collector of Customs ordered confiscation of the aforesaid goods/medical equipment which had been imported because, according to him, the same had been imported without obtaining a proper import licence. After ordering confiscation the Collector gave to the importer an option to redeem the goods on payment of fine. Counsel for the respondent informs us that the redemption fine was paid and the goods were cleared.

(3.) An appeal was filed to CEGAT which, by the impugned order, dismissed the same only as far as the non-medical equipment was concerned, but with regard to the other equipment, it came to the conclusion that the import was in accordance with the import policy and the import licence and secondly, the respondent was liable to pay the reduced rate of duty, as provided by the Customs notification dated 18th April, 1988.