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TMI Blog2009 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... f CDEC has been quashed by the High Court – Decision of HC denying exemption set aside – matter remanded to HC for fresh consideration - 2245 with 2246-2247 of 2009 - - - Dated:- 8-4-2009 - Aftab Alam and S.H. Kapadia, JJ. [Order]. - Leave granted. 2. None appears for the respondent, though served. 3. The appellant is a Public Charitable Trust registered with the Charity Commissioner. It runs full fledged Multi Speciality Hospital in Mumbai. 4. On 1st March, 1988, Government of India issued a Notification No. 64 of 1988 exempting import of equipments by hospitals from payment of customs duty on fulfillment of conditions prescribed therein. We quote hereinbelow the said Notification: "In exercise of the powers conferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of importation, produce a certificate from the Ministry of Health and Family Welfare or the Directorate General of Health Services that the said hospital falls in one of the categories of hospitals specified in the said Table; (iii) the Head of the hospital certifies that the spare parts in question are required for the maintenance of an imported equipment in use with the hospital and such parts will not be used for any other purpose. TABLE 1. All such hospitals as may be certified by the said Ministry of Health and family Welfare, to be run or substantially aided by such charitable organization as may be approved, from time to time, by the said Ministry of health and Family Welfare. 2. All such hospitals which may be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reign 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. 4. Any such hospital which is in the process of being established and in respect of which the said Ministry of Health and Family Welfare is of opinion — (i) that there is an appropriate programme for establishment of the hospital, (ii) that there are sufficient funds and other resources required for such establishment of the hospital, (iii) that such hospital, would be in a position to start functioning within a period of two years, and (iv) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning within the period specified therefor, as is not proved to the satisfaction of the Assistant Collector of Customs to have been installed in such hospital, or (ii) if such hospital does not start functioning within the period specified therefor. Explanation - for the purposes of this notification, the expression "Hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home which renders medical, surgical or diagnostic treatment." 5. The issue which arose before the High Court was whether the appellant - hospital fell within Category 1 of the table annexed to the Notification quoted hereinabove. This issue arose because the Director General of Health Services (DGHS) while granti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. On the other hand, in the present case, we find that the appellant had applied for categorization as Category 1 hospital. On account of the alleged mistake on the part of DGHS, while granting CDEC categorized the appellant herein as category 2 instead of category 1. Further, DGHS cancelled CDEC ex-parte without giving any notice or hearing to the appellant herein stating that the conditions of Category 2 stood violated. This cancellation of CDEC has been quashed by the High Court vide its order dated 26-11-2008. It appears that the impugned order was passed on 1-10-2008, however, vide Order dated 26-11-2008 in Writ Petition No. 651 of 2001 the order of cancellation of CDEC, which was an ex-parte order, has been set aside. In the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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