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2010 (11) TMI 747 - AT - CustomsImport of medical equipment without payment of duty - Customs Duty Entitlement Certificate (CDEC) issued by the Director General of Health Services in terms of Notification No. 64/88-Cus., dated 1-3-1988 - CDECs issued by DGHS were withdrawn/cancelled by Authorities (DGHS) as per the letter dated 2-2-2001 on the ground that the appellant has failed to fulfill the conditions of the Notification - Held that:- free treatment of 40% of the patients out-door patients and reserving of 10% of the beds for the poor people whose monthly income is less than Rs. 500/-, the verification caused by the adjudicating authority does indicate that the appellant has not been doing it so. In the absence of fulfillment of the conditions of the said Notification No. 64/88-Cus, the appellant is not eligible for the benefit of the Notification. Having not fulfilled the condition, the hospital equipment imported claiming the benefit of Notification No. 64/88-Cus. are liable for confiscation. The duty liability is also to be discharged, redemption fine in lieu of confiscation should be 10% of the value. Adjudicating authority will also consider this decision while coming to the conclusion for imposition of redemption fine on the appellants for the goods imported under Notification No. 64/88 and also will decide the penalties to be imposed on the appellants. The appeal disposed off in the above terms.
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