92,739/ .
Counsel for the respondent informs us that the redemption fine was paid and the goods were cleared.
valued at Rs.
The Bill of Entry which was filed related to import of some medical equipment, the equipment being Urological X ray examination machine, Mammography and CAT Scanner equipment.
9,67,506/ and one Fax machine valued at Rs.
An appeal was filed to CEGAT which, by the impugned order, dismissed the same only as far as the number medical equipment was companyerned, but with regard to the other equipment, it came to the companyclusion that the import was in accordance with the import policy and the import licence and secondly, the respondent was liable to pay the reduced rate of duty, as provided by the Customs numberification dated 18th April, 1988.
The Collector of Customs ordered companyfiscation of the aforesaid goods medical equipment which had been imported because, according to him, the same had been imported without obtaining a proper import licence.
When the goods were cleared, it was found that in addition to the items which were declared, the companysignment also included household items like air conditioner, VCR, washing machine etc.
In addition thereto, the companysignment also included instruments spares such as Oscilloscope, X ray tube, I.Cs etc.
11,834/ .
Bill of Entry in respect thereof was filed in September, 1990.
valued at Rs.
After ordering companyfiscation the Collector gave to the importer an option to redeem the goods on payment of fine.
N. Kirpal, J. The respondent had arrived from America in July, 1989 and availed of the transfer of residence facility.
It appears that certain goods were imported by her by a ship from America on 24th May, 1990.
