Case Law Details
Brief Facts of the case
The appellant is the successor of M/s.Wockhardt Hospital and Heart Institute (referred to as the ‘Institute’ hereinafter) had a hospital at Bangalore. In the year 1990, the said Institute imported a Cardiac Catherization Laboratory (known as Angiography system) with its spares/accessories.
The said Institute applied for exemption from payment of import duty taking shelter under the Notification no. 64/88-Cus dated 01.03.1988. This notification provides for exemption on medical equipment imported against Custom Duty Exemption Certificate issued by the Director General of Health Services.
Apart from the said certificate, there are certain other conditions which are mentioned in the notification that need to be satisfied to avail the exemption in the future.
The institute was not charged any import duty as it had produced requisite certificate as mentioned above. The revenue came to know that the institute committed breach of the conditions as mentioned in the notification and hence issued a notice as to show cause why the concerned medical equipments should not be confiscated and why a penalty under section 112 of the Customs Act, 1962 should not be levied.
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