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Commissioner of Customs (Imports) , Mumbai Versus Gujarat Research & Medical Institute

2015 (6) TMI 730 - SUPREME COURT OF INDIA

Import of certain medical equipments - Exemption from payment of Customs duty under the Notification No. 64/1988-Customs - Held that:- Tribunal in certain cases has directed the Commissioner to consider the applicability and admissibility of the said Notifications to the assessees and if the notifications are applied the appellant-assessee would only be liable to pay the duty as per the rate fixed by the Central Government at the relevant time. Without entering into the justifiability of the sub .....

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ionally in favour of assessee. - CIVIL APPEAL NOS. 6575 OF 2003, 4947 AND 1049 OF 2008 AND 546 OF 2009 - Dated:- 12-3-2015 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ. For The Appearing Parties : K. Radhakrishnan, Parag P. Tripathi, Sr. Advs. Ms. Binu Tamta,Ms. Nisha Bagchi, Ms. S. Srivastava, Ms. Puja Sharma, B. Krishna Prasad, P. Panjwani, Ms. Devika Mohan, Mahesh Agarwal, E.C. Agrawala, B.V. Balaram Das, V. Lakshmi Kumaran, M.P. Devanath, Mahesh Aggarwal, Ms. Mahima Gupta, Anish Chawla .....

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sed leaving the question of law open. In C.A No. 4947/2008 To put the controversy in short, the appeal of the respondent herein preferred against the demand of Customs duty raised by the appellant was dismissed by the Tribunal as time-barred. The respondent had given some justification for approaching the Tribunal belatedly but that was not accepted as constituting sufficient cause. As a result, the appeal of the respondent was dismissed as time barred. Against that order, the respondent approac .....

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valid considerations and there is no reason to interfere with the said discretion exercised by the High Court in the present appeal. The appeal is accordingly dismissed. The matter is relegated to the Tribunal to decide the appeal of the respondent on merits. Since much time has elapsed in between, the Tribunal is directed to dispose of the appeal within a period of six months from today. In C.A. No. 546/2009 The appellant herein, which is a hospital had imported certain medical equipments. It .....

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stinction of caste, creed, race, religion or language but also,- (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 for this purpose at least 10 per cent of all the hospital beds reserved for such patients; and (c) at reasonable charges, either on the basis of the income of the patients concerned or otherwise, to patients other than those sp .....

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n the premise that it was run by a charitable organization. The writ petition has been dismissed on the ground that the appellant has not been able to prove this claim either. Challenging that order the special leave petition was filed and leave in that matter was granted by this Court on 27-1-2009. It is how the instant appeal comes up for hearing. Mr. Lakshmi Kumaran, learned counsel at the outset submitted that he would not be pressing for the benefit of Notification 64/1988 dated 1-3-1988. O .....

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