HISSAR MEDICAL DIAGNOSTIC AND Vs. C.C.

JUDGEMENT

(1.) This is an application filed by M/s Hissar Medical Diagnostic and Hospitals Ltd. for waiver of pre -deposit of Customs duty amounting to Rs. 27,06,700 and equivalent amount of penalty.

(2.) Shri R.P. Singh, learned Consultant, submitted that the applicants imported one whole body scanning machine from Japan in 1992 and cleared the same without payment of duty availing the benefit of Notification No. 64/88 -Cus dated 1.3.86; that the Commissioner under the impugned Order has confirmed the Customs duty and imposed penalty besides confiscating the impugned scanner on the ground that the conditions specified in the Notification have not been complied with by the Applicants; that they have fulfilled the conditions of the notification and as such they are eligible for the availment of the benefit of exemption notification. Finally the learned Consultant submitted that their financial condition is hot sound as the Applicants have suffered a loss of Rs. 19,452 in 2002 -03.

(3.) Countering the arguments Shri Vikash Kumar, learned SDK, reiterated the findings of the Commissioner in the impugned Order wherein it has been mentioned that the Director General Health Services has come to the conclusion that the Applicant is only a Diagnostic Centre not having Indoor Patient facility and they are not fulfilling the conditions for availing and retaining Customs duty exemption certified issued to them; that once the Customs Duty Exemption certificate has been cancelled the benefit of Notification could not be extended to them.