2002 (8) TMI 235

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....]. - Vide the impugned order Commissioner of Customs has confiscated the clinical impedance audio-meter and dual channel evoked potential system imported by the appellant free of duty in terms of Notification No. 64/88-Cus., dated 1-3-88 with an option to them to get the goods redeemed on payment of redemption fine of Rs. 2,50,000/- (rupees two lakh fifty thousand). In addition penalty of Rs. 50,0....

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....ssuance of the show cause notice the revenue also received communication from DGHS to the effect that the customs duty exemption certificates issued to the appellants have been withdrawn on the basis of the findings of central enquiry team, who inspected their records on various dates. On receipt of such a communication, a corrigendum to the show cause notice was issued to the appellant forwarding....

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.... The equipments imported under the CDECs were found to be installed. (c)      The hospital has no provision for free services in the 'out patient department'. No patients were registered unless fee was paid. The consultants in the hospital charge their own fee, which was not recorded in the hospital records. No patient received free medicines. The figures produced by th....

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....re not correct and hence should not be accepted. However, we are of the view that we are not in a position to set aside the findings of the DGHS authority. The appellants have clarified that the said findings have not been challenged by them before the higher appellate forum available to them under the law. We also note that apart from stating that the said findings of the DGHS authority are not c....