BALABHAI NANAWATI HOSPITAL Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is filed to challenge the order dated 2nd February, 2001, passed by the Deputy Director General (Medical), whereby the Custom Duty Exemption Certificate (CEDC) issued to the petitioners in the year 1992-93 under Notification No. 64/88-Cus. dated 1st March, 1988, is sought to be cancelled.

(2.) The facts relevant for the present petition are that the petitioners are a Charitable Trust registered under the provisions of the Bombay Public Trusts Act, 1950, and run a hospital known as Dr. Balabhai Nanavati Hospital and Nanavati Medical Research Centre, at Mumbai.

(3.) In the year 1992-1993, the petitioners intended to import sophisticated hospital equipments by availing the benefits under exemption notification No. 64/88-Cus. dated 1st March, 1988, issued under Section 25 of the Customs Act, 1962. Under the said notification, hospital equipments could be imported and cleared duty free, subject to furnishing Customs duty Exemption Certificate ('CDEC' for short) from the Directorate General of Health Services to the Government of India and subject to fulfillment of certain post importation conditions.