2003 (10) TMI 153

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....ector General of Health Services. The said certificate was produced. However, proceedings were initiated by the Customs Department proposing to deny the benefit of the Notification No. 64/88-Cus. on the grounds that the importers had not fulfilled the conditions mentioned in paragraphs 2(a) and 2(b) of the Table to the said notification. The appellants contended that they had fulfilled all the conditions as prescribed in the notification. They also submitted copies of certificates issued by the Joint Director of the Heath Services, Maharashtra in support of their submission. The appellants also submitted that the notification prescribed a lower rate for certificate hospital equipment imported into India and it requested the Commissioner of ....

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..... Thereafter he rejected the arguments put forth by the appellants before him. He also held that Shri G. Anantharaman report as member of Rosha Committee was not the charge. That report was not part of these proceedings, not relied upon. Hence the reference to the same was not called. He also found that in fact Shri Ananthraman had not reached the conclusion as ascribed to him by the Hospital. On the contrary, his finding was that the Hospital had not fulfilled the conditions. (b)         The finding of the Commissioner as regards Shri G. Ananthraman's report without permitting his cross-examination cannot be upheld. (c)          The Apex Court in the....