2017 (11) TMI 166

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....y Commissioner (AR) - For the Respondent ORDER Per : B. Ravichandran The appeal is against order dated 24.12.2004 of Commissioner of Customs, Cochin. The appellant is managing a hospital and imported CT Scanner without payment of duty in terms of Notification 64/88 Cus. dated 01.03.1988. The said exemption is subjected to various conditions. Upon ascertaining the facts that the appe....

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....o them. He specifically recorded that the condition of 40% of outpatients were to be given free treatment and 10 to 15% of the inpatients are to be provided to the patients with poor background, has not been fulfilled. The appellants failed to submit supporting documentary evidence like maintenance of register, details of the patients to support their claim regarding fulfillment of the conditions.....

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....o submissions made by the learned AR. 3.  Upon perusal of the appeal papers, it is clear that the appellants are contesting the factual findings recorded by the original authority. They have submitted that the original authority did not verify the records of the hospital regarding fulfillment of the conditions of the notification. He did not depute responsible officer for such verification....

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....d. In the absence of such claim with evidence, we are not inclined to interfere with the findings of the original authority. 4.  We also note that the matter is no more res integra both on merit as well as on limitation,  which is also one of the points raised in the appeal. The Hon' ble Supreme Court in the case of Mediwell Hospital and Healthcare Pvt. Ltd. Vs. Union of India 199....