TMI Blog2003 (10) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... f Health Services. The said certificate was produced. However, proceedings were initiated by the Customs Department proposing to deny the benefit of the Notification No. 64/88-Cus. on the grounds that the importers had not fulfilled the conditions mentioned in paragraphs 2(a) and 2(b) of the Table to the said notification. The appellants contended that they had fulfilled all the conditions as prescribed in the notification. They also submitted copies of certificates issued by the Joint Director of the Heath Services, Maharashtra in support of their submission. The appellants also submitted that the notification prescribed a lower rate for certificate hospital equipment imported into India and it requested the Commissioner of Customs to furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants before him. He also held that Shri G. Anantharaman report as member of Rosha Committee was not the charge. That report was not part of these proceedings, not relied upon. Hence the reference to the same was not called. He also found that in fact Shri Ananthraman had not reached the conclusion as ascribed to him by the Hospital. On the contrary, his finding was that the Hospital had not fulfilled the conditions. (b) The finding of the Commissioner as regards Shri G. Ananthraman's report without permitting his cross-examination cannot be upheld. (c) The Apex Court in the case of Mediwell Hospital Health Care - 1997 (89) E.L.T. 425 (S.C.) relied upon by the Learned Commissioner has the following findings and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of complaints of non-compliance. The order does not indicate the efforts made by the Customs Department in this regard which they were required to perform/exert as per Supreme Court's decision extracted herein above. Since the Apex Court directions have not been complied with, the liability for confiscation, penalty and duty, as arrived cannot be upheld. 4. In view of the above we set aside the order and remit this matter back to the Commissioner to ensure that the Supreme Court direction in paras 13 and 14 of the Mediwell Hospital Health Care Pvt. Ltd. (supra) are enforced. Only on failure thereof, can duty penalty confiscation liability could be arrived, after complying with the principles of natural justice. 5. This appeal is, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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