2015 (10) TMI 185

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....tion to redeem the same on payment of fine of Rs. 1,50,000/-, penalty of Rs. 25,000/- was imposed and the customs duty of Rs. 74,85,558/- was demanded. 1.1 The fact of the case is that the appellant M/s. Rashtra Sant Tukdoji Cancer Hospital & Regional Cancer Centre, Nagpur imported certain medical equipment between Jun 1989-Nov 1991 and availed exemption Notification No. 64/88-Cus., dated 1-3-1988 on the basis of Customs duty exemption certificate issued by Director General of Health Services (DGHS). The details of import are as follows :- Sr. No. B/E No. & Date Description of Goods Assessable Value (Rs.) No. & date of CDEC 1. Invoice No. NUCL/27/89 dated 9-6-89 Rowland Oesophageal Applicator  31,000/- (Approx.) Z 3702....

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....basis of the income of all the patients concerned or otherwise, to patients other than those specified in clause (a) and (b) above. On the investigation and even during the adjudication process the appellant could not produce proper records of having fulfilled the conditions of the notification, such as free treatment to the outdoor patients and free treatment to indoor patients having income less than Rs. 500 per month. In absence of compliance of the said condition of the notification, the charges of the show cause notice was confirmed and benefits of Notification No. 64/88-Cus. was denied. Hence, the appellant is before us. 2. Shri T. Vishwanathan, ld. Counsel for the appellant submits that the appellant had fulfilled the conditio....

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....He also submits that in the statement of Dr. D.H. Singh, Chief Executive Officer of the appellant's hospital though he has stated that, the condition of free treatment of patients had been fulfilled but expressed his inability to produce the IPD registers, even in respect of OPD patients, registers were not maintained properly. 4. We have carefully considered the submissions made by both the sides. 5. The issue in dispute before us is whether the appellant is entitled for benefit of Notification No. 64/88-Cus., dated 1-3-1988 or otherwise. In order to avail the said notification the following conditions are required to be complied with : (d)    to give the free treatment, on an average, to at least 40% of all the....

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....point of time could not produce any record in support of their claim of having fulfilled the condition of Notification No. 64/88. It is settled position in law that it is for the person who claiming benefit of exemption notification to lead evidence to show that he is entitled for the same. In the present case the appellant has failed in leading evidences to substantiate their claim. As regard the claim of the appellant for Notification No. 65/88-Cus. to be extended, we are of the view that this particular issue has not been dealt with by the lower adjudicating authority, therefore it is just and proper that the matter should be remanded to the adjudicating authority to consider the eligibility of the Notification No. 65/88-Cus. 5.1 I....