9911796707
|
Home
Issues:
1. Waiver of deposit of duty and penalty. 2. Compliance with conditions of notification 64/88 for duty exemption. Issue 1: Waiver of deposit of duty and penalty The appellant sought a waiver of deposit for duty amounting to Rs. 1.2934 crores and penalty of Rs. 64.67 lacs. The Commissioner had ordered the confiscation of the imported Gamma camera due to duty demands. However, the camera was in the control of the Customs department, making the deposit unnecessary for the appeal. The Tribunal found the application for waiver of deposit of duty unnecessary, as the camera was already confiscated, and the duty was not required to be deposited for the appeal. Issue 2: Compliance with conditions of notification 64/88 for duty exemption The duty was demanded, the camera confiscated, and a penalty imposed based on the Commissioner's finding that the applicant did not comply with the conditions of notification 64/88. The notification required free treatment for 40% of outdoor patients and reservation of 10% of beds for indoor patients. The appellant argued that they had provided free treatment to outdoor patients between 1988 and 1992, supported by evidence not considered by the Commissioner. The appellant also claimed that 10% of beds were reserved for patients with an annual income of Rs. 1,000/- as opposed to the specified Rs. 500/-. The Tribunal noted that the objective of the notification was to ensure free treatment for the poorest section of society, which seemed to have been met for the relevant years. The Tribunal observed that the collection of Rs. 10/- per patient for registration could be a technical contravention if outdoor patients were treated free. The Tribunal concluded that since the outdoor patients were treated free (except for the registration charge) and 10% of beds were provided to poorer individuals, the deposit of penalty was unwarranted. Therefore, the Tribunal waived the deposit of penalty and stayed its recovery. This detailed analysis of the judgment from the Appellate Tribunal CEGAT, Mumbai, highlights the issues of waiver of deposit of duty and penalty, as well as compliance with the conditions of notification 64/88 for duty exemption. The Tribunal's decision was based on the interpretation of the notification's requirements and the evidence presented regarding the treatment of patients and reservation of beds.
|
