2003 (2) TMI 359

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....eem the same on payment of a fine. 2. Shri Piyush Kumar, learned Advocate, submitted that the Appellants imported Hitachi CAT Scan Machine from Japan and cleared the same by availing the benefit of Notification No. 279/83-Cus. under Bill of Entry No. 3079, dated 11-3-86 and 4518, dated 13-3-86; that the machine was installed at the premises of Lisie Hospital in the name and style of Cochin Scan Research Centre; that the Centre was closed on 30-7-96 as the machine was no more viable economically on account of wear & tear; that the Customs Officers seized the machine on 1-4-98 for alleged violation of the conditions of Notification No. 279/83; that the Commissioner under the impugned Order has confirmed the demand, imposed penalty, an....

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....ncome of less than Rs. 500/- per month and to keep for this purpose at least 10% of all the hospital beds reserved for such patients; that the Commissioner has given his specific finding that the appellants have merely made a bald assertion to have treated more than 40% of the outdoor patients free and no material had been furnished in support of the same; that the question of meeting the other conditions of free treatment to indoor patients belonging to the families with monthly income of less than Rs. 500/- and keeping 10% of the beds reserved does not arise as their's was only a Diagnostic Centre having no indoor facility. The learned SDR relied upon the decision in the case of Mediwell Hospital and Health Care Pvt. Ltd. v. U.O.I. - 1997....

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.... available subject to the condition that the hospital is certified by the Ministry of Health and Family Welfare to be run for providing medical, surgical or diagnostic treatment not only without any distinction of cast, creed, race, religion or language but also, (a) free on an average, to at least 40% of all their outdoor patients and free to all indoor patients belonging to the families with an income less than Rs. 500/-per month and keeping for this purpose at least 10% of all the hospital beds reserved for such patients. 5. The appellants have not brought on record any material to show that these conditions specified in the notification, subject to which exemption from payment of import duty was availed of, has been fulfilled by....