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2007 (11) TMI 307

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..... g such matters and when there is no justifiable reason for the same. W.P. dismissed.
D.V. Shylendra Kumar, J. [Order]. - Writ petitioner claims to be a Research Institute which had an occasion to import certain hospital equipments and had availed of the benefit of Customs Notification No. 64/88-Cus., dated 1-3-1988. 2. The exemption/concession from levy of Customs duty on the imported equipments was given subject to certain conditions, particularly, that the Institution where the equipments is used should be one providing certain free facilities to a percentage of poor patients which the hospital treats some as inpatients and some as outpatients. 3. The Directorate General of Health Services who had issued certificate in favour of the .....

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..... f came to be dismissed for non-deposit and as against such order, the petitioner had approached this court by filing Writ Petition No. 30223 of 2004. 6. It had been contended, inter alia, in that petition that the Tribunal was in error in rejecting the appeal as a sequel to the rejection of the application for waiver of pre-deposit but while examining this writ petition, this court noticed that the petitioner in fact having not questioned the legality of the order cancelling the certificate in favour of the petitioner [Annexure-S to this writ petition] and at the request of learned Counsel for the petitioner who pointed out that the writ petition was for quashing the subsequent order passed by the Directorate General of Health Services on .....

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..... point of time, particularly, in the light of the permission accorded by this court in terms of the order passed in W.P. No. 30223 of 2004. 11. It is submitted that the respondent has not taken note of the reply given to the show cause notice that had been issued by the Directorate General etc. 12. Paragraph 4 of the impugned order dated 8-11-2000 reads as under: "This Directorate had called for certain information from you vide letter of even no. dated 10-4-2000 in order to ascertain whether your institution fulfills the conditions for obtaining/retaining CDEC for import of hospital equipments/spares under notification No. 64/88-Cus. dated 1-3-88. But you did not respond to it. In order to comply with the principles of natural justice tw .....

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..... titioner to show or to indicate that they have been complying with the conditions subject to which they had imported the hospital equipments under concessional duty or no duty. 16. It is therefore incorrect to say that the order had come to be passed without affording an opportunity to the petitioner and is in violation of principles of natural justice. 17. While it is no doubt true that many such withdrawal of the certificates had come to be quashed in many cases on the ground of want of opportunity and as violative of principles of natural justice, in the present case, I do not find any such violation as the petitioner had been put on notice and had been called upon to satisfy with compliance. But, the petitioner had not chosen to respo .....

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