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TMI Blog2009 (1) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... Tiju, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an appeal filed by M/s. Vivekanand Medical Research Society. The brief facts of the case are that M/s. Vivekanand Medical Research Society had imported certain medical equipment by claiming exemption under Notification No. 64/88-Cus. dated 1-3-83. This Notification exempts all medical equipment imported by specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the conditions (a), (b) and (c) inasmuch as they have not maintained any records regarding free treatment given to the patients referred to in conditions (a), (b) and (c) above. This fact was admitted by the appellants but later on in their defence they produced some certificates from the State Government certifying that they were providing free treatment. They were issued a show cause notice s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DEC certificates issued by the DGHS were cancelled as they were unable to produce the records showing that the conditions have been fulfilled and therefore the benefit of notification was correctly denied to them as has been held by the Hon'ble Supreme Court in the case of Mediwell Hospital and Healthcare Pvt. Ltd. - 1997 (89) E.L.T. 425 (S.C.) wherein it has been held that the obligation to maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Notification No. 64/88 cannot be extended and the goods imported will be liable to confiscation and duty will be payable thereon. 3. Ld. advocate for the appellants has made an alternative plea of benefit of under category-1 of Notification No. 64/88 as the appellants were registered as a charitable institution but as rightly held by the Commissioner, they have not submitted the certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the institution. This certificate has been admitted by the ld. advocate as being not available and therefore the benefit of Notification No. 70/81 cannot be extended to them. The liability to confiscation for post import violation even after Notification No. 64/88 have been rescinded has been dealt in our decision in the case of Pavara Medical Trust and others (supra) and it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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