SHREEJI CT SCAN CENTRE PVT. LTD. Vs. CC

JUDGEMENT

(1.) After examining the records and hearing both sides, we find that the appeal itself requires to be summarily disposed of. Accordingly, after dispensing with pre -deposit, we take up the appeal.

(2.) The appellants had imported a Whole Body X -Ray CT Scanner with accessories and cleared the same free of duty in terms of Notification No. 64/68 -Cus. 1.3.88 under Bill of Entry dated 5.6.92. That clearance was based on a Customs Duty Exemption Certificate issued by the Director General of Health Services.(DGHS) as well as on execution of end -use bond by the appellants. Later on, it was found by the department that the DGHS had cancelled the exemption certificate, whereupon a show -cause notice was issued by the department proposing to confiscate the goods under Section 111(o) of the Customs Act as also to impose penalty on the importer under Section 112(a) of the Act. The proposals were contested. The Commissioner of Customs, in adjudication of the dispute, ordered confiscation of the goods with option for redemption thereof on payment of a fine of Rs. 1,15,51,950. An appeal No. C/1328/98 was filed with this Tribunal by the party against the confiscation and fine, which was disposed of by this Bench as per Final Order No. 585/2004 dated 23.7.2004. Paragraphs 4 and 5 of the said Final Order read as under:

(3.) It appears from the records that, during the pendency of Appeal No. C/1328/1998, a Detention Notice was issued to the party by the Dy. Commissioner of Customs (Group -5B), wherein recovery of the redemption fine of Rs. 1,15,51,950 through detention and sale of goods was proposed against the notice. Subsequently, a Corrigendum to the Detention Notice was issued by the Dy. Commissioner. This Corrigendum reads as under: