2002 (2) TMI 694 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered an application under Section 129E of the Customs Act, 1962 for waiver of a penalty of Rs. 5 lakhs imposed on a charitable hospital for charging a nominal registration fee for outpatients. The Tribunal ruled in favor of the hospital, citing a previous case where charging a small sum for registration did not disqualify the hospital from benefiting from a concessional notification. The penalty was waived and its recovery stayed pending appeal.