2003 (3) TMI 573

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.... U.B. Khalwadekar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of Rs. 5.16 lakhs and penalty imposed under Section 112(a) of the Act of Rs. 50,000/-. 2. In the order impugned in the appeal, the Commissioner has demanded the duty on the medical equipment imported by the applicant by claiming the benefit of the exemption conta....

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....ed. 4. The departmental representative contends that the intention in the notice to pay duty is clear and refers to fraudulent activities of the applicant from which it would be clear that it was demanding duty. The annexure to the notice also refers to duty. 5. We are prima facie unable to accept this submission. The annexure to the notice only contains the list of documents relied up....

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....der Section 112(a) and penalty on the Director General of Health Services under Section 112 of the Act. 6. It would therefore be possible to take a view that the allegations relating to the fraudulent acts of the applicant made with a view to support the proposal contained in Paragraph 19 for penalty. Such allegation would in any case be made for this purpose. If the intention were to demand....

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....althcare Pvt. Ltd. which leads to the view that while taking action against a hospital which has not complied with the conditions of the Notification 64/88, the provisions of law are not required to be complied with. This judgment, for example, would not support a view that, because the hospital has not complied with the provisions of law, the goods imported by it can be seized and sold by officer....