9911796707
TMI Blog2002 (1) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellants were required to provide medical, surgical and diagnostic treatment without any distinction of caste, creed, race, religion or language to at least 40% of all their outdoor patients. The dispute is in respect of the satisfaction of the said condition for which show cause notice alleging violation thereof, was issued to the appellants on 6-6-2000 proposing confirmation of demand of duty on the imported medical equipments and for confiscation of the same. 2. Vide the impugned order, the Commissioner of Customs (Airport), Kolkata has confiscated the goods in question with an option to the appellants to redeem the same on payment of redemption fine of Rs. 5.00 lakh (Rupees five lakh). In addition, duty of Rs. 56,46,415.00 (Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Hospital extends the facilities to the outdoor patients at the premises of the patients, such facilities so extended by the hospital should be taken into account and the outdoor patients treated by them should be taken while computing the figure of 40% for the above purpose. He relies upon the Hon ble Madras High Court s decision in the case of Apollo Hospital Enterprises Ltd. v. Union of India reported in [2001 (133) E.L.T. 58 (Mad.) = 2001 (46) RLT 249 (Madras)] wherein the Hon ble High Court has held that the outdoor patients means not only those who come to the hospital for treatment but also covers those who are benefited by the treatment in the outdoor medical camps conducted by the hospital authorities. As such, he submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hospital authorities extent their arm to the outdoor patients wherever they are, it will refer only to the free treatment given by the hospital authorities to the outdoor patients..... As such, applying the ratio of the above decision, we are of the view that the patients treated in the outdoor medical camps, are required to be taken into consideration for computing the average of 40% of the outdoor patients. Accordingly, we set aside the impugned order and remand the matter to the Commissioner for deciding the question of fulfilment of the above condition, after taking into account the outdoor patients treated in the medical camps. The appeal is thus allowed by way of remand. It is also seen that the adjudicating authority by referring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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