2017 (3) TMI 1559

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....H COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 29-3-2017<br>WP(C). No. 8271 of 2013 (H) - -<br>Customs<br>Devan Ramachandran, J. For the Petitioner : A. N. Rajan Babu, P. Gopalakrishnan (Mva), A. R. Easwar Lal For the Respondent : Thomas Mathew Nellimoottil, P. R. Srejith JUDGMENT 1. The petitioner herein is a hospital, which imported a Whole Body C....

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....he said notification is intended to grant the benefit of import duty exemption to those hospitals which are certified by the Director General of Health Sciences. The petitioner&#39;s specific claim was that they provide treatment pro bono and that they offer medical assistance to the most marginalised and disadvantaged sections of the society. 3. However, the second respondent issued an order u....

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.... the stand that even if the petitioner has opted that the articles be confiscated, they are liable to be imposed deduction fee and duty, along with interest, as has been done in Exts.P1, P3 and P4. I am afraid that this issue has already been considered by the Honourable Supreme Court of India and by this Court in several judgments, wherein it has been answered against the Customs. In the judgment....