EAST COAST HOSPITALS LIMITED Vs. ASSISTANT COMMISSIONER OF CUSTOMS GROUP 5B OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE 1

JUDGEMENT

(1.) THE prayer in the Writ Petitions is for a direction to the second respondent to issue Form 2B in respect of the Declarations filed by the petitioner against the Demand Notice No.S.Misc.715/94 Acc.S.30/512/96, s.23/648/93 ACC. Dated 22.10.1996 Notice No.S.23/123.93 Gr.5B dated 21.12.1995 and Notice No.S.Misc.715/94, ACC.S.30/512/94 ACC, S.23/407, 464, 648 and 468/93 dated 27.9.1996 respectively and acknowledged by the second respondent on 17.12.1998

(2.) IT is seen from the records that the petitioner was running a Hospital at Puducherry. The petitioner was seeking exemption in terms of the Notification No.64/88/Customs dated 1.3.1988, which exempts customs duty in respect of import of equipments satisfying the requirements under the First Schedule to Customs Tariff Act, 1975.

(3.) THE first respondent, in the meanwhile, issued another notice under section 28(1) of the Customs Act demanding duty of Rs.24,36,655/- in respect of the four items imported by them. THE petitioner once again filed another Writ Petition being W.P.No.15373 of 1996, restraining the respondent from making any assessment or demand of recovery of customs duty.