IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 06.11.2006
Coram :
THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN
Writ Petition No.3779 of 2000
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M/s.Malar Hospitals Limited
No.52, First Main road
Gandhi Nagar, Adyar
Chennai 600 020. ...Petitioner
Versus
1. The Directorate General of Health Services
Nirman Bhavan
New Delhi 110 011
2. The Assistant Commissioner of Customs
Air Cargo Complex,
Meenambakkam
Chennai 600 027
3. The Union of India
rep.by the Secretary
Ministry of Finance
North Block,
New Delhi
4. The Union of India
rep.by the Secretary
Ministry of Health & Family Welfare
Nirman Bhawan
New Delhi 110 011. ...Respondents
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Writ Petition is filed under Article 226 of the Constitution of India for issuance of Writ of certiorari to call for the records of the first respondent dated 12.11.1999 bearing No.Z.37034/17/93-MG and quash the same.
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For Petitioner : Mr.V.Ayyadurai
For respondents : Mr.P.Wilson,Asst.Solicitor General
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ORDER
The petitioner has filed this writ petition challenging the impugned proceedings passed by the Directorate General of Health services, New Delhi, the first respondent herein dated 12.11.1999 whereby the Customs Duty Exemption certificate already issued to the petitioner had been revoked.
2. The reason for such revocation is that the petitioner hospital has not fulfilled the obligations under Notification No.64/88 Customs dated 1.3.1988.
3. There is no need to discuss the questions raised by the learned counsel in the case of APPOLO HOSPITALS ENTERPRISES LIMTIED VS. UNION OF INDIA reported in (2001) 133 ELT 58. As this Court discussed the arguments of both the sides elaborately in the above said judgment by allowing the writ petitions, the reasoning given in the said judgment for settling aside the order of the second respondent therein will hold good in this writ petition also. Hence, following the said judgment, this writ petition is also allowed and the matter is remanded to the first respondent for fresh consideration in terms of the judgment of this Court referred above. No costs.
To
1. The Directorate General of Health Services
Nirman Bhavan
New Delhi 110 011
2. The Assistant Commissioner of Customs
Air Cargo Complex,
Meenambakkam
Chennai 600 027
3. The Secretary
Ministry of Finance
Union of India
North Block,
New Delhi
4. The Secretary
Ministry of Health & Family Welfare
Union of India
Nirman Bhawan
New Delhi 110 011.
[PRV/8569]