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TMI Blog2018 (3) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... ue a Writ of Prohibition or a Writ in the nature of Prohibition or any other writ, order, or direction, prohibiting the Respondent No.1, 4 and 5 from taking any further action with respect to the Order No.Z 37021 11 90-MG dated 21.8.2000 (Annexure-L) to this Writ Petition. c) Issue a Writ of Declaration or a Writ in the nature of a declaration or any other Writ, Order or direction, declaring that the cancellation of the CDEC be set aside. d) Pass any further order as the Hon'ble Court may deem fit in the circumstances of the case." 2. By the impugned order, Annexure-L dated 21.8.2000, the respondent-Deputy Director General (Medical), Directorate General of Health Services revoked the Customs Duty Exemption Certificate (CDEC) dated 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... research under a project funded by Govt. of India. It has also been observed that you had filed a declaration at the time of application that the equipment will not be removed without prior permission from Ministry of Health and F.W./Dte. General of Health Services, Government of India and you at no point of time informed this Directorate on shifting of the Multichannel Monitor to Bangalore Heart Hospital and Res. Centre, Bangalore. 6. In view of the facts stated above, it is concluded that M/s. P.D.Hinduja Sindhi Hospital, Bangalore failed to substantiate its fulfillment of post import conditions undertaken at the time of importation and thus not eligible to retain CDECs under the said notification. Therefore, CDEC issued to you vide le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice vide Annexure-C dated 29.1.1999. The substance of the said reply to the Customs Authority given by the petitioner-Institution is quoted below for ready reference:- "P.D.Hinduja Sindhi Hospital is a Charitable Hospital run by M/s.Sindhi Youth Association and is in existence for more than 26 years. Sindhi Youth Association is registered under the Societies Registration Act and is engaged in various social services like running hospital, free treatment to poor, scholarships and free books to poor students, etc. This hospital was permitted to conduct a Research Project on "JUVENILE MITRAL STENOSIS IN INDIA' by the Department of Science and Technology, Government of India, vide GOI letter No.HCS/DST/637/78 dated 24th October 1979. Out o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings. Kindly note that at no time were we the owners of the equipment. These were funded by the Government of India to perform Cardiac surgeries and to provide cardiac treatment to the poor people in our area, as part of the project. On termination of the project, the entire equipment was returned to the owners, namely the Government of India in 1991. 5. The learned counsel for the petitioner urged that the Customs Authority has never refuted these averments by this petitioner-Institution before it in its reply Annexure-C dated 29.1.1999 and has never withdrawn the exemption of customs duty by passing any appropriate order in the matter, however, the Deputy Director General (M) passed the impugned order Annexure-L on 21.8.2000 as quoted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. On the other hand, the learned counsel for the respondent-Union of India, Mr. C. Shashikantha, submitted before the Court that no such document or information was furnished by the petitioner-Institution before the concerned Authority, despite an opportunity given to them and on the contrary, they have clearly admitted that the concerned records were destroyed and therefore could not be so produced so as to establish the satisfaction of conditions of the Notification No.64/88-Cus. dated 01.03.1988. 8. I have heard the learned counsels for the parties and perused the records. 9. In the considered opinion of this Court, the present Writ Petition deserves to be allowed and the impugned order deserves to be quashed and set aside. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.64/88-Cus. dated 01.03.1988 by the said Authority in the impugned order and holding that the petitioner having failed to produce the relevant records, which had been destroyed in the flood in the basement area, where such records were kept, was not enough to deny the exemption of customs duty and impose customs duty on the petitioner by withdrawing the CDEC in question. Unless the effect of these distinguishing features in the case of petitioner- Institution are considered by the said Authorities, both Medical Health and Department of Customs, the petitioner's claim of exemption cannot be denied. The Authorities cannot mechanically pass orders bereft of factual foundation and correct analysis of relevant facts. 12. Since in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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