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TMI Blog2004 (12) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ministry of Finance notification No. 64/88-Cus., dated 13-1-1988. The said CDECs were cancelled/withdrawn by the Director General of Health Services on 14-11-2000 on the ground that the petitioner failed to fulfil the conditions of para 2(b) of the aforesaid notification. The petitioner then made a representation to the Minister of Health and Welfare on 24-9-2003 for categorisation of the petitioner under para 1 of the table of the said notification. The said representation came to be rejected by the Director General of Health Services vide order dated 18-3-2004. In the writ petition, the petitioner has challenged the order dated 14-11-2000 cancelling/withdrawing CDECs and the order dated 18-3-2004 declining to categorise the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93 17. Fibre Optics Endoscope Sr. No. 2198 T-1773/6-4-92 18. (A) Biopolar Coagulator & Forceps T-1082/4-2-91 (B) Model No. ESU X-10 (Bovie) Sr. No. 568654 T-7649/23-12-91 (C) 400-CT (Bovie) Sr. No. 568687 T/2218/11-11-91 4.The CDECs issued to the petitioner relate to the import of medical equipments for the period from the years 1988 to 1994. All along, until 2003, the petitioner accepted and was rather satisfied of it being categorised under para 2 of the table to the Notification No. 64/88-Cus. It is only after the said CDECs were withdrawn/cancelled by order dated 14-11-2000 and almost three years thereafter that representation came to be made by the petitioner to the Minister of Health and Family Welfare that it be categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atients are treated free whose income is less than Rs. 500/- per month. The institution itself opted for categorising under category 2 of Notification 64/88. It was not thrust upon them. The institution to this effect above an undertaking. They accepted the CDECs issued to the institution under para 2 of the table of the notification without any objection at that point of time. Once a beneficiary under category 2 of 64/88 Notification, the Mediwell judgement of the Hon'ble Supreme Court held that there is a continuing obligation on the part of the beneficiaries to fulfill the conditions based on which the eligibility of the institution was assessed. Since the institution failed to substantiate fulfillment of the conditions the CDEC's iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner's case only under para 2 of the table of the said notification; (b) the CDECs were issued to the petitioner under para 2 of the table of the notification and (c) the petitioner accepted the said CDECs without any objection. 7.The contention raised by the petitioner that the application for categorisation under para 1 of the table of the aforesaid could be made at any time is noted to be rejected. The petitioner by its conduct has disentitled itself from contending that it should be categorised under para 1 of the table of the aforesaid notification. The application made by the petitioner for CDECs under Notification 64/83-Cus. was considered and granted under para 2 of the table of the said notification and the said categoris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we may notice the judgments cited by the learned counsel for the petitioner during the course of arguments. He cited Anchor Pressings (P) Ltd. v. Commissioner of Income-tax, 1987 (27) E.L.T. 590 (S.C.) = (1986) 161 ITR 159 Commissioner of Income-tax v. Archana R. Dhanwatay (Smt.), (1982) 136 ITR 355, Commissioner of Income-tax v. Mahalakshmi Textile Mills Ltd., (1967) ITR 710, Auto Tractors Ltd. v. Collector of Customs (Appeals), 1989 (39) E.L.T. 494, Marathwada Cancer Hospital and Research Centre Pvt. Ltd. & Anr. v. Union of India & Ors., Writ petition No. 2334 of 2002 dismissed as withdrawn by the Aurangabad Bench vide order dated 29th July, 2003, H.C.L. Limited v. Collector of Customs, New Delhi, 2001 (130) E.L.T. 405, Lord Krishna Texti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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