2009 (5) TMI 92

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..... Shri Vijay Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri P.K. Mittal submits that the appellant is a hospital which imported certain medical equipments permitted to be imported duty free under Notification No. 64/88-Cus dt. 1-3-88. He submitted that the hospital has fulfilled conditions of the requirement of the notification as laid down in the tab....

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.... the letter dated 19-3-01, the Customs authority issued S.C.N. for recovery of the impugned demand with other consequence of law to follow. According to the Ld. Counsel, Customs authorities should not have acted on the basis of the letter dated 19-3-01 issued by D.G.H.S. But they should have restored the benefit to the appellant. He submits that the appellant having achieved the purpose of the not....

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....ssal, if any, available to the appellant against the letter dated 19-3-01 of D.G.H.S. that should have been done by the appellant as soon as that letter was issued to them. In the meantime, six years have already been expired. There is nothing consciousness of the appellant to get remedy if any, against that letter which has come to record from 19-3-01. Judgment of the Apex Court in Jaslok Hospita....

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....he public interest in terms of the notification. But the grant by the notification is also subjected to monitoring by the Health Service Department of the Govt. When that authority is not satisfied as to compliance to the requirement of notification the appellant is not entitled to the benefit earlier granted under law. We noticed that the appellant failed to exercise right to challenge the letter....