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M/s. Kamineni Hospitals Ltd. And Another Versus Commnr. of Customs

2015 (4) TMI 238 - SUPREME COURT

Benefits of Notification No.64 /88 dated 01.03.1998 - import of hospital equipments - Non fulfillment of conditions of Notification - Held that:- Appellants had not complied with those conditions, a show cause notice was issued by the Commissioner as .....

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ll as ₹ 1 lakh on appellant No.2 . The appellants challenged this order by filing two appeals before the Customs, Excise & Gold (Control) Appellate Tribunal. The Tribunal vide the impugned judgment dated 16.04.2003 upheld the finding of the Com .....

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though first condition was fulfilled by the appellants, they failed to fulfill the second condition - Appellant seeks to withdraw petition - Petition withdrawn. - Civil Appeal Nos. 8435-8436 of 2003 - Dated:- 25-3-2015 - A. K. Sikri And Rohinton Fal .....

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arties and perused the record. Appellant No.1 herein is a hospital which had imported certain hospital equipments against three Bills of Entries, claiming the benefits of Notification No.64 /88 dated 01.03.1998. The benefit was given and goods were a .....

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such conditions are as follows: "(a) free , on an average, to at least 40 per cent of all their outdoor patients; and (b) free to all indoor patients belonging to families with an income of less than rupees five hundred per month, and keeping fo .....

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ged and penalty be imposed. It resulted into passing of an order dated 10.12.1999 by the Commissioner confirming the demand of duty of ₹ 16 ,16,089 /- and imposing penalty of equivalent amount on appellant No.1 as well as ₹ 1 lakh on appe .....

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