2003 (1) TMI 603

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....hri S.S. Bhagat, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Shri Anil Balani, learned Advocate appearing for the appellants states that the appellants are a Charitable Trust and that the DGHS certificate issued in their favour is till valid and has not been cancelled. He states that their case has been wrongly decided at par with other importers covered by the R....

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.... is cancelled after due enquiry, the department cannot demand duty or seize the equipments. Shri Balani also submits that the documents which have been submitted by the appellants have not been dealt with by the Commissioner while passing the impugned order. The statement recorded under Section 108 of the Customs Act, 1962 has also been only partly relied upon by the Department ignoring the part w....

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....port), Mumbai v. Jagdish Cancer & Research Centre - 2001 (132) E.L.T. 257 (S.C.) 4. Shri Bhagat also states that the statement submitted by the appellants before the Commissioner do not establish that they have treated 40% of the O.P.D. patients free of charge during every year subsequent to the duty free import. He, therefore, pleads that the Commissioner is justified in passing the impug....