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2010 (10) TMI 390 - AT - CustomsImport of medical equipments - Exemption under Notification No. 64/88-Cus., dated 1-3-1988 - The learned Commissioner’s order is in adjudication of show-cause notice dated 10-9-1999 wherein it was alleged that the appellant had violated the post-importation conditions of Notification 64/88 ibid and hence liable to pay duty on the goods and be penalised for the offence of such violation - the effect of rescission of Notification No. 64/88-Cus. by Notification No. 99/94-Cus., dated 1-3-1994,contended that no liability can be cast on the appellant on the ground of breach of any of the conditions of Notification No. 64/88-Cus. for any period post-1-3-1994 - There is no conflict, whatsoever, between the Hon’ble Madras High Court’s decision in Apollo Hospitals Enterprise case (2001 -TMI - 45972 - HIGH COURT OF MADRAS) and the Hon’ble Bombay High Court’s decision in Shah Diagnostic Institute Pvt. Ltd. (2006 -TMI - 2936 - HIGH COURT, BOMBAY) - The Revenue’s case is that the medical equipments in question should be confiscated and the appellants-hospital should be penalised for the reason that the hospital violated conditions of Notification No. 64/88 in 1994-95 and thereafter - This case of the Revenue is clearly unsustainable in law as it is diametrically against the ruling of the Hon’ble High Court in Apollo Hospitals Enterprise case - Therefore, held that the proposals in the show-cause notice are not sustainable in law.
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