LAWS(CE)-2003-4-241

PRAVARA MEDICAL TRUST Vs. COMMISSIONER OF CUSTOMS

Decided On April 01, 2003
Pravara Medical Trust Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) The application is for waiver of deposit of duty of Rs. 23.67 lakhs and penalty imposed of Rs. 25,000/ -.

(2.) The medical equipment imported by the applicant has been ordered to be confiscated by the Commissioner but permitted to be redeemed on payment of fine of Rs. 1,20,000/ -. Representative of the applicant does not disclose to us any intention of redemption of the goods.

(3.) The duty has been demanded, and penalty imposed, on the ground that the applicant, a hospital, was unable to show compliance which the requirement contained in notification 64/88 which requires a minimum number of inpatients and outpatients to be treated. Its representative accepts that there was no evidence in support of the claim made before the Commissioner, relating to the number of patients so treated; he says that the document has been destroyed.