DIASCANS (INDIA) LIMITED Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) THE prayer in the application is for dispensing with the condition of pre -deposit of duty amount of Rs. 63,02,542/ - (Rupees sixty -three lacs two thousand five hundred forty -two) and penalty of Rs. 20,00,000/ - (Rupees twenty lacs).

(2.) WE have heard Shri S.K. Bagaria, learned Advocate appearing for the applicants along with Shri P.K. Dutta and Shri Biswajit Mukherjee, Advocates and Shri A.K. Mondal, JDR on behalf of the Revenue.

(3.) BRIEFLY stated the facts of the case are that the appellants imported NMRI Scanner in August, 1990 and claimed exemption from duty under Notification No. 64/88 -Cus. In support of the exemption, appellants produced a certificate, dated 14 -5 -1990 issued by the D.G.H.S. The said certificate was not accepted by the Customs Authorities and the clearance not effected. Thereafter, the appellants filed a Writ Petition before the Honble High Court of Calcutta. Vide Interim Order, dated 31 -1 -1991 the Honble Single Judge of the High Court directed the DGHS to issue another certificate, which was issued by them on 26 -2 -1991. Upon the appellants executing a Bond and the DGHS Authorities giving a certificate, the MRI in question was directed to be released by the Honble Single Judge of the High Court. Thereafter, the Customs Authorities filed an appeal before the Division Bench of the Honble High Court which was ultimately decided by the High Court on 17 -6 -1991. Thereafter, an appeal was filed by the Customs Authorities before the Honble Supreme Court of India. The said appeal was disposed of by the Honble Supreme Court by passing the following orders :