2004 (12) TMI 105 - HC - Customs

Summary

Issues:
Challenge to cancellation of Customs Duty Exemption Certificates (CDECs) and rejection of categorization under para 1 of the table of Notification No. 64/88-Cus.

Analysis:
1. The petitioner obtained CDECs for importing hospital equipment under Notification No. 64/88-Cus. CDECs were cancelled due to failure to meet para 2(b) conditions. A representation for categorization under para 1 was rejected. Challenge was limited to the rejection order.

2. Details of imported medical equipment were provided. Petitioner accepted categorization under para 2 until the representation in 2003 for para 1. Director General rejected the representation citing non-fulfillment of conditions.

3. The Court found no grounds to interfere with the rejection order. State Government recommended petitioner under para 2 based on providing free treatment. Petitioner's delayed grievance for para 1 categorization was not justified.

4. Petitioner's argument of not applying for para 2 categorization was rejected. Conduct showed acceptance of para 2 categorization. Late request for para 1 categorization was deemed disentitled.

5. Petitioner's claim of prior certification as a charitable organization under a different notification was dismissed. Certificate validity was limited to the specific notification.

6. No extraordinary jurisdiction invoked. Judgments cited by the petitioner were deemed irrelevant to the case. The writ petition was dismissed without admission.