Supreme Court of India
Fortis Hospital Ltd. v. Commissioner of Customs, Import
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above, we cannot agree with the submission of Mr.
Judgment, page 15
From the headnote
Customs Act, 1962 - ss. 124, 125(1) - Import of medical equipments - Exemption from payment of import duty under the Notification - However, failure to fulfill post import conditions - Issuance of show cause notice u/s. 0 124, proposing to confiscate the equipment and impose penalty - Commissioner confiscated the equipment but allowed the imported to redeem the goods on payment of fine and also demanded duty of 1. 65 crores, though duty not demanded in the notice - Appeal by importer challenging the demand of duty since the option to redeem the goods was not exercised - Appeal allowed by the
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