BOMBAY HOSPITAL TRUST Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS five -member Bench has been constituted "to reconsider the decision rendered in the case of Lady Amphthil Nurses Instns. v. Commissioner of Customs, Chennai - reported at 2002 (150) E.L.T. 776 (Tri. -LB), pursuant to the referral order dated 8 -4 -2005 of the three -member Bench, to which the matter was originally referred to by the Division Bench that heard the appeal initially (vide referral order dated 1 -7 -2005). We have heard at length Shri E.P. Barucha, learned Senior Advocate for the appellants and Shri R.K. Pardeshi, learned D.R. for the Department. Both of them have argued the matter extensively and have painstakingly taken us through various case laws relevant to the case. Brief Facts of the Case

(2.) THE appellants were issued two show cause notices dated 29 -9 -98 and 17 -3 -99 proposing confiscation of medical equipments, spares and accessories earlier imported by the appellants duty free under Notification No. 64/88 -Cus., dated 1 -3 -88, and collectively valued at Rs. 8,24,78,366/ - (Rs. 34,91,567/ - + Rs. 7,89,86,799/ -). These notices also proposed recovery of customs duty amounting to Rs. 11,52,06,608/ - (Rs. 39,36,742/ - + Rs. 11,12,69,866/ -) as well as penal action against the appellants. The impugned imports took place during 1988 -1994.

(3.) IT was inter alia alleged in the said show cause notices that the appellants had made wilful misstatements in their applications for obtaining customs duty exemption certificates and had suppressed the facts about the non -fulfilment of the conditions of the Notification No. 64/88. It was also alleged that the appellants had failed to fulfil the conditions of the said notification, that they were well aware of the continuous obligation cast on them at the time of import and that, therefore, they should not have opted for the scheme.