TaxTMI 
TaxTMI 
2020 (1) TMI 1236
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....eging that goods imported by them had not subsequently complied with the exemption Notification No.64/88. Commissioner confirmed the duty of Rs. 6,53,200/- along with interest at the rate of 20%; imposed redemption fine of Rs. 1,00,000/- and penalty of Rs. 20,000/-. On appeal filed by the appellants, CEGAT(WRB) vide order dated 4.6.2000 remanded the case back to the Commissioner to examine the submissions in the reply to the show-cause notice. In the remand proceedings, vide order dated 2.7.2001, Commissioner confirmed the duty and redemption fine, however, increased the penalty to Rs. 1,00,000/-. On an appeal made by the appellants, the case was again remanded back to the Commissioner wherein the Commissioner, vide impugned order, imposed ....
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....icates that all OPD patients were treated free of charge during the aforesaid period. ii. Statement further indicating the percentage of indoor patients (with hospital beds) exceeded the requirement of 10% free treatment for the aforesaid period. iii. Statement indicating the number of indoor patients treated on concessional basis as well as cases of paid patients. iv. Statement indicating additional percentage of patients treated free/concessionally both in respect of outdoor patients and indoor patients. v. Installation certificate by the Chartered Accountants; and vi. Even the Rosha Committee Investigation and the DGAE of Ministry of Finance have not questioned this factual position of the actual installation of the 9" Image Am....
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....vt. Ltd. vs. Union of India dated 17.12.1996. 4. Heard both sides. Ongoing through the Notification No.64/88-Cus. Dated1.3.1988, we find that the following conditions are enlisted at (2) of the table. 2. All such hospitals which may be certified by the said Ministry of Health and Family Welfare, in each case, to be run for providing medical, surgical or diagnostic treatment not only without any distinction of caste, creed, race, religion or language but also, - (a) free, on an average, to at least 40 per cent of all their outdoor patients; and (b) free to all indoor patients belonging to families with an income of less than rupees five hundred per month, and keeping for this purpose at least 10 per cent of all the hospital beds reser....
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....d that the learned Commissioner's findings stress on the fact that the data submitted by the appellants was the secondary data and that original records of admission registers, discharge records of IPD and OPD, records of treatment given and evidence of income of patients. We find that this is certainly beyond the scope of the Notification. It is also not the case of the Department that the proper authority has prescribed any such condition to maintain the records at the time of import. We find force in the appellant's contention that to maintain the records is not one of the statutory obligations and that even as per Code of Ethics Regulations, 2002 of Medical Council of India records are prescribed to be maintained for only three years. T....
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.... by the Custom notification 64/88. The authenticity of the documents could not be verified as the records were prepared by the beneficiary themselves to submit to the Asstt. Charity Commissioner, Sangli and no physical evidence such as the admission register, discharge record etc. were readily available to be verified. As mandated by the said notification, the equipment was physically verified by the officer deputed for the purpose. However, the mandatory installation certificate, duly certified by DGHS, was not available for verification. Under the given circumstances, it appears to be difficult to verify the compliance of the post import conditions of the notification for the imported equipment. 6.1. On going through the report....