TaxTMI 
TaxTMI 
2003 (2) TMI 369
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....cription Bill of Entry No. and Date Value of equipments Customs duty, involved 1. Life Saving Equipment - Aloka ultrasound scanner Model SSD - 630 and Standard Convex Sector Probe Model UST-934N 031317 dtd 13-9-91 6,42,640/- Imported through Madras A.C.C. 2. Coulter T890 with printer and its accessories 015672 dtd. 7-7-91 9,52,723/- 13,07,971/- 3. Lifescope 9 BSM 830 1K Advanced monitor 009111 dtd. 4-4-90 1,21,854/- 1,67,290/- 4. Treadmill - computer assisted system for Exercise 009112 dtd. 4-4-90 4,97,802/- 6,83,420/- 2. Consequent to certain enquiries, the officers found that the Society had transferre....
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....t patients. They had also failed to produce any proof for having treated free all the in patients whose family income is less than Rs. 500/- pm and also for having reserved 10% of the total beds for this purpose, as stipulated in the said Notfn. No. 64/88; (iii) The Research Society had unauthorisedly used the said medical equipments for treating the patients of MCH. Therefore, it appeared that the said medical equipments imported under Notfn. No. 64/88-Cus. by the Society totally valued at Rs.15,72,379/-(assessable value) were liable for confiscation, and the Customs Duty to the tune of Rs. 21,58,681/- (equal to duty foregone) was also liable to be recovered from the said Society under Section 28 of the Custom....
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....ther the appellants were eligible to the exemption contained in Notfn. No. 64/88-Cus., dt. 1-3-88 the matter was remanded back to the original authority to be decided on merits and as laid down by Supreme Court in Mediwells case. 5. Accordingly, the matter was heard again and the present order was passed by the Commissioner reiterating the findings as regards the levy of duty of Rs. 21,58,681/- and similar penalties, interest orders, hence this appeal. 6. After hearing both sides and considering the material on record, it is found : - (a) The Society has stated that they had produced records maintained both by themselves as well as by MCH to the Customs Officials (Prev.) but they were informe....
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....notification reveals that imports would be available and eligible to an institute, which is so certified by the Director General Health Services. It also prescribes that certain categories of patients are to be treated at these hospitals as free indoor patients. The income criteria of these patients have been prescribed. The notification, as we read it, does not provide for the treatment to be restricted by using these machines only in the premises of the appellant who were permitted to import them. The notification only prescribes eligibility criteria for an importer and a consequential end-use after import. As regards the eligibility of the importer to get these imports under the notification, there is no doubt in the minds of the departm....
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....tion from payment of Customs duty with the sole object that 40% of all outdoor patients and entire indoor patients of the low income group where income is less than Rs. 500/- pm would be able to receive free treatment in the Institute. That objective must be achieved at any cost, and the very authority who granted such certificate of exemption would ensure that the obligation imposed on the person availing of the exemption notification are being duly carried out and on being satisfied that the said obligation have not been discharged they can enforce realization of the Customs Duty from them." Based on the directions of the Apex Court in the case of Mediwell Hospital and Health Care Pvt Ltd. [1997 (89) E.L.T. 425 (S.C.)] concerning the v....