2003 (11) TMI 535

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...., for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application filed by M/s. Hissar Medical Diagnostic & Hospitals Ltd. for waiver of pre-deposit of Customs duty amounting to Rs. 27,06,700/- and equivalent amount of penalty. 2. Shri R.P. Singh, learned Consultant, submitted that the applicants imported one whole body scanning machine from Japan in 1992 and cleared ....

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....as been mentioned that the Director General Health Services has come to the conclusion that the Applicant is only a Diagnostic Centre not having Indoor Patient facility and they are not fulfilling the conditions for availing and retaining Customs duty exemption certificate issued to them; that once the Customs Duty Exemption certificate has been cancelled the benefit of Notification could not be e....