2009 (4) TMI 172

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....or the Appellant. ShriN.J. Kumaresh, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Yousuf Zulaika Medical Centre, Kilakarai, imported medical equipments availing benefit of the Notification No. 64/88-Cus. dated 1-3-1988 under cover of Bill of Entry No. 30388 dated 5-9-1991. A scrutiny of the records maintained by the hospital indicated that it had failed to satisf....

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.... equipments to the tune of Rs. 6,46,740/-. He confiscated the medical equipments under Section 111(o) of the Customs Act, 1962 (the Act) and offered an option to the hospital to redeem the same on payment of a fine of Rs. One lakh. He also imposed a penalty of Rs. 10,000/- on hospital under Section 112(a) of the Act. In the impugned order the Commissioner (Appeals) followed the ratio of the judgme....

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....would like to observe that the very notification granting exemption must be construed to cast continuing obligation on the part of all those who have obtained the certificate from the appropriate authority and on the basis of that to have imported equipments without paying of customs duty to give free treatment atleast to 40 per cent of the outdoor patients as well as would give free treatment to ....

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....that 40% of all outdoor patients and entire indoor patients of the low income group whose income is less than Rs. 500/- p.m. would be able to receive free treatment in the institute. That objective must be achieved at any cost, and the very authority who have granted such certificate of exemption would ensure that the obligation imposed on the persons availing of the exemption notification are bei....