Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 125(1) 1962 - ss. 124 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
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. 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 tribunal — However, the High Court set aside order passed by the tribunal holding that u/s. 125(2), the duty payable on the confiscated goods has to be paid on imposition of fine in lieu of confiscation and it is immaterial whether such option is exercised or not — On appeal, held: When in the Show Cause Notice issued u/ s. 124, nothing was stated about the payment of import duty, there could not have been direction to that effect in the final order — Contingency contained in s.125(2) did not occur in the present procedure for want of exercise of option to pay fine - Thus, the view taken by the tribunal is correct and the view taken by the High Court is not. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 252 |
Petitioner | Fortis Hospital Ltd. |
Respondent | Commissioner Of Customs, Import |
SCR | [2015] 4 S.C.R. 456 |
Judgement Date | 2015-03-24 |
Case Number | 1049 |
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