2005 (6) TMI 104

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..... ]. - The above appeals arise out of the order of the Commissioner of Customs Air Cargo Complex by which he has - (a)     Confirmed duty demand of Rs. 7,24,808/- on the appellant hospital. (b)     Confiscated medical equipment imported by the hospital duty free under Notification No. 64/88-Cus., dated 1-3-1988 on the ground of violation of the condition rel .....

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..... t least 40 percent of all their outdoor patients and free to all indoor patients belonging to families with an income of less than Rs. 500/- per month, and keeping for this purpose at least 10 percent of all the hospital beds reserved for such patients. The argument of ld. Counsel for the appellants that collection of Rs. 10/- for case paper and Rs. 20/- for admission does not fall within the mean .....

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..... the goods in which case not only redemption fine is required to be paid but also the Customs duty. The penalty under Section 112 on the hospital cannot be set aside entirely in view of our findings on the non-availability of benefit of duty free import. However in the facts and circumstances of the case, we are of the view that the penalty imposed is too high; we reduce it to Rs. 50,000/-. Penalt .....

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