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TMI Blog2020 (1) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... cs Regulations, 2002 of Medical Council of India records are prescribed to be maintained for only three years. Therefore, it is not proper to call for such records even for the satisfaction of the adjudicating authority after a period 20 years. On going through the report, the allegations against the appellants appears to be that records have not been authenticated by any competent authority; records were submitted to Assistant Charity Commissioner, Sangli; no physical evidence was readily available and mandatory installation certificate duly certified by DGHS was not available and therefore, it was difficult to verify the compliance of the conditions of the notification - The Department has not established that the appellants are not entitled for the benefit of exemption notification. Department has not submitted any proof in this regard. Expression of inability to verify will not take away the benefit granted to the importer at the time of import, particularly looking into the facts of the case, wherein, the Department sought to examine records at a later date which is more than reasonable period of time. Appeal allowed - decided in favor of appellant. - Custom Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Installation of imported equipment in the hospital. 2.2 Learned counsel further submits that the following documentary evidence in the form of certificates was provided to the authorities. i. Statement (with year-wise breakup) of the total number of patients treated in out-patient department as well as Indoor Patients both free of cost and at concessional rates for the period 1.4.1987 to 31.3.1995. The statement inter alia indicates that all OPD patients were treated free of charge during the aforesaid period. ii. Statement further indicating the percentage of indoor patients (with hospital beds) exceeded the requirement of 10% free treatment for the aforesaid period. iii. Statement indicating the number of indoor patients treated on concessional basis as well as cases of paid patients. iv. Statement indicating additional percentage of patients treated free/concessionally both in respect of outdoor patients and indoor patients. v. Installation certificate by the Chartered Accountants; and vi. Even the Rosha Committee Investigation and the DGAE of Ministry of Finance have not questioned this factual position of the actual installation of the 9 Image Amplifier, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than those specified in clauses (a) and (b). 3. Any such hospital in respect of which the said Ministry of Health and Family Welfare, may, having regard to the type of medical, surgical or diagnostic treatment available there or the geographical situation thereof, or the class of patients for whom the medical, surgical or diagnostic treatment is being provided, certify either generally or in each case, that the hospital, even though it makes a charge for the said treatment, is nevertheless run on non-profit basis and is deserving of exemption from the payment of duty on the said hospital equipment under this notification. Provided that the hospital equipment in respect of which the exemption is claimed, is imported by such hospital by way of free gift from donor abroad or has been purchased out of donations received abroad in foreign exchange. Provided further that where the said hospital equipment has been purchased out of donations received abroad in foreign exchange, the hospital has been permitted to maintain an account abroad by the Reserve Bank of India for the purposes of receiving funds donated overseas. 5. On going through the above table, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etent authority as instructed by the Custom notification 64/88. The authenticity of the documents could not be verified as the records were prepared by the beneficiary themselves to submit to the Asstt. Charity Commissioner, Sangli and no physical evidence such as the admission register, discharge record etc. were readily available to be verified. As mandated by the said notification, the equipment was physically verified by the officer deputed for the purpose. However, the mandatory installation certificate, duly certified by DGHS, was not available for verification. Under the given circumstances, it appears to be difficult to verify the compliance of the post import conditions of the notification for the imported equipment. 6.1. On going through the report, the allegations against the appellants appears to be that records have not been authenticated by any competent authority; records were submitted to Assistant Charity Commissioner, Sangli; no physical evidence was readily available and mandatory installation certificate duly certified by DGHS was not available and therefore, it was difficult to verify the compliance of the conditions of the notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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