TMI Blog2003 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... n is for waiver of deposit of duty of Rs. 95.65 lakhs and penalty under Section 112 of the Act of Rs. 25,000/-. 2. The basis for the demand of duty and imposition of penalty is that the applicant did not comply with the conditions relating to free treatment of minimum number of outdoor and indoor patients and therefore the goods were not entitled to the benefit of the exemption contained in Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods having been given to the applicant for safe custody after seizure in its control and not in the control of the Department. The Department handed over the goods to the applicant for safe custody, after the goods were confiscated, and not redeemed on payment of fine, the title to them absolutely vests with the Central Government. We are therefore of the view that the goods are under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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