9911796707
TMI Blog2003 (8) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... canner in the year 1990-91, which was released provisionally without payment of duty under Notification No. 64/88-Cus., dated 1-3-88 on execution of a bond which was, later on, cancelled on production of Customs Duty Exemption Certificate issued by the Director General of Health Services (DGHS). The exemption certificate was, later on, withdrawn by the DGHS, on finding that the appellants' institu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Tribunal's Larger Bench decision rendered in Lady Amphthil Nurses Institutions v. CC, Chennai reported in 2002 (150) E.L.T. 776 (Tri. - LB). (ii) Andhra Pradesh High Court's judgment in Kailash Diagnostic & Rehabilitation Centre P. Ltd. v. DGHS reported in 2003 (153) E.L.T. 281 (A.P). (iii) &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istance of 13 Kms. from the diagnostic centre was laying closed since August, 1997. These facts found by the Commissioner have not been rebutted in the present appeal. Further, it appears to us, the crucial finding recorded by the adjudicating authority is that the appellants' institution was only a diagnostic centre and not a hospital. The Andhra Pradesh High Court's judgment referred to above is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seem to be of any relevance inasmuch as, under the impugned order, there is no demand of duty. The imported equipment was rightly confiscated by the lower authority on the ground of violation of the conditions of the notification. The quantum of redemption fine cannot be said to be unreasonable as it has not been challenged at the bar. In the result, the appeal fails and the same is dismissed. & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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