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TMI Blog2014 (11) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a customs duty demand of Rs. 95,92,213/- on the appellant, M/s. Sunitidevi Singhania Hospital & Medical Research Centre, Thane. He has also ordered confiscation of the goods valued at Rs. 1,07,71,002/- seized under panchanama dated 09/10/2002 (which was released to the appellant for safe custody) subject to payment of a redemption fine of Rs. 1 lakh. He has also imposed a penalty of Rs. 25,000/- on the appellant. Aggrieved of the same the appellant is before us. 3. The facts relevant to the case are as follows: 3.1 The appellant imported between March and August 1991 certain medical equipment claiming the benefit of Notification 64/88-Cus dated 01/03/1998 on the strength of a Customs Duty Exemption Certificate (CDEC) No. Z.37024 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that free treatment given to the OPD patients accounted for 2.2%, 5.57% and 2.64% for the years 1997, 1998 and 1999 respectively. Similarly, the free IPD treatment was found to be 1.2%, 0.36% and 0.81% for the above mentioned years. Thus it was found that the appellant had not fulfilled the terms and conditions of the Notification 64/88-Cus. It was also noticed that DGHS, who issued the CDEC certificate for availment of benefit under Notification 64/88 had later on cancelled the same vide letter No. F Z-37024/3/92-MG. 3.3 Accordingly, a show cause notice dated 04/04/2001 was issued to the appellant proposing confiscation of the medical equipment valued at Rs. 1,06,71,002/- under Section 111(o) of the Customs Act, 1962; to demand duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e beds available and, therefore, beds were always available for treatment to inpatients within the limit of 10% as stipulated in the Notification. It is argued that the conditions which are difficult to comply with cannot be imposed for availment of benefit under the Notification. It is also argued that the interest is not applicable under Section 18(3) and 28AB of the Customs Act, 1962. It is pleaded that the provisions of Notification 64/88-Cus were vague and at times difficult to comprehend and observe and the said Notification did not prescribe any format in which the records of the patients were to be maintained. It is also argued that Notification 64/88 has been rescinded by Notification 99/94 dated 01/03/1994 and the impugned notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Mediwell Hospital and Health Care Pvt. Ltd. 1997 (89) ELT 425 (SC). Therefore, the question of time-bar for demand of duty for violation of post-importation conditions would not arise. The learned AR also relies on the decision of this Tribunal in the case of Dr. Babasaheb Ambedkar Vaidyakiya Pratishthan vs. Commissioner of Customs vide order No. A/581/14/CSTB/C-I dated 27/03/2014 wherein an identical issue came up for consideration and it was held that benefit of Notification 64/88-Cus would not be available if post-importation conditions were not fulfilled. Accordingly, he prays for upholding the impugned order. 5. We have carefully considered the submissions made by both the sides. It is an admitted fact that as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;ble apex Court in the case of Mysore Metal Industries [ 1988 (36) ELT 369 (SC)] that it is for the person who is claiming the benefit of exemption Notification to lead evidence to show that he is entitled for the exemption. We find that the appellant has completely failed in this regard and the evidence available on records are contrary to the claim of the appellant. 5.2 As regards the contention that the demand is made belated, this contention is also not sustainable as Notification 64/88 imposes a continuing obligation on the importer with regard to provisions of free medical treatment, as held by the hon'ble apex Court in the case of Jagdish Cancer & Research Centre [2001 (132) ELT 257 (SC)], the question of time-bar will not ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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