2008 (11) TMI 259

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....tion by the Ministry of Health and Family welfare. Since such a certificate was not available, the petitioner company had opted for provisional assessment. 3. It has also been stated that the respondent had issued a show cause notice, dated 13-2-98, wherein it was alleged that the importer did not have any hospital, or beds on laboratory or a nursing home. The petitioner company had only a diagnostic Centre. Since the notification was available only if the assessee provided fresh treatment to 40% of outdoor patients, to all indoor patients and to patients who earn less than Rs. 500/- per month, the show cause notice had proposed to confiscate the goods and to impose a penalty. The duty liability of the petitioner Company was said to be R....

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....oms duty exemption certificate from DGHS. While so, the Intelligence Officer of the Directorate General of Anti-Evasion Zonal Unit, Chennai, after inspecting the scanning centre, had submitted a verification report, on 20-9-97, stating that the establishment is only a "Diagnostic centre" and made out a case for violation of non-fulfillment of post importation conditions, stipulated under CN64/88. Therefore, a show cause notice had been issued to the importers, under Section 124 of the Customs Act, 1962, asking them to show cause as to why the impugned goods should not be confiscated, under Section 111 of the Customs Act, 1962 and as to why a penalty should not be imposed, under Sections 112 and 114(A) of the Customs Act, 1962. In stead of r....