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TMI Blog2009 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ification. - the DGHS vide their letter dated 30-11-2000 withdrew the Customs Duty Exemption Certificate (CDEC) granted to the hospital. - once the DGHS had withdrawn the CDEC, the hospital became disentitled to the benefit of the Notification as the exemption was granted to the impugned goods on their import on the basis of the CDEC. – Exemption not available - C/228/2002 - 475/2009 - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al had not maintained any records to evidence that it had rendered free treatment to indoor patients of families with an income of less than Rs. 500/- p.m. After inspecting the records of treatment rendered by the hospital after the import of the impugned medical equipments availing exemption under Notification No. 64/88-Cus., the DGHS vide their letter dated 30-11-2000 withdrew the Customs Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the apex Court relied on by the Commissioner (Appeals) was to the effect that once the DGHS had withdrawn the CDEC, the hospital became disentitled to the benefit of the Notification as the exemption was granted to the impugned goods on their import on the basis of the CDEC. 3. Heard both sides. We find that the appellants had failed to satisfy the conditions of the Notification No. 64/88-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the benefit of the exemption notification and importing the equipment without payment of customs duty and if on such enquiry the authorities are satisfied that the continuing obligation are not being carried out then it would be fully open to the authority to ask the person who have availed of the benefit of exemption to pay the duty payable in respect of the equipments which have been importe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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