TaxTMI 
TaxTMI 
2007 (12) TMI 85
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..... In view of the order of the Hon'ble High Court of Delhi in respect of the PIL application that large number of institutions including the appellants availed the benefit of the above mentioned notification without fulfilling post importation condition. The High Court ordered to go into the whole issue and direct the Customs authority to take appropriate action for recovery of Govt. dues in cases of non-fulfilment of the conditions of the Notification. Investigations, were conducted and the appellants were directed to produce the documents in support of the claim. The documents were produced by the appellants. On scrutiny of the documents, it was revealed that the appellant had not fulfilled the conditions of the Notification. Therefore, th....
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....as blindly confirmed the duty without going through the documents produced before them. He made a very detailed submission in this regard at the time of hearing before the Tribunal. He produced certain information to show that the appellants had indeed fulfilled the conditions. 4. On a careful consideration, we find that the appellant imported the goods in 1993. They have given the following information for certain period.15 days period in 1995, 1996 and 1997 to show that in those 15 days block, they had treated patients free of charge and then the percentage comes to more than 40%. They have again given details with regard to 30 days block for the years 1998-99,2000, 2001, 2002, 2003, 2004, etc., to show that they had treated patients fre....
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....VS Memorial Hospital, Cochin were directed to produce documents in support of their claim regarding fulfillment of conditions of Notification No. 64/88-Cus. which was in consequence to the directions of Hon'ble High Court of Delhi in a Public Interest Litigation (PIL) with a number of institution including M/s. PVS Memorial Hospital who had availed the benefit of the said Notification but were not fulfilling the post import conditions and therefore, were not eligible for the benefit of the exemption contained in Notification No. 64/88. On scrutiny of the documents produced for the period prior to 1999 it was noticed that on an average 32% of out-patients were given free treatment. As regards inpatients during 1995-96, 17 patients out of 590....
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....ed conditions of Notification No. 64/88-Cus. Therefore at the time of issue of show cause notice they did not fulfil the requirement for availing concession envisaged under Notification No. 64/88. As such the goods are liable to confiscation under Section 111(o) of the Customs Act, 1962. The goods having rendered liable for confiscation due to the deliberate non-compliance of the post import conditions stipulated under Notification No. 64/88, the importer viz., M/s. PVS Memorial Hospital Limited, Cochin is liable for penal action under Sec. 112(a) of the Customs Act, 1962. Deliberate non-compliance of the said Notification on the part of Dr. P.K. Rajiv, Medical Director is not proved. Therefore he is not liable for penalty as proposed in th....