{"id":261807,"date":"2001-10-31T00:00:00","date_gmt":"2001-10-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sanjeevan-medical-foundation-vs-commissioner-of-customs-mumbai-on-31-october-2001"},"modified":"2015-09-07T19:46:55","modified_gmt":"2015-09-07T14:16:55","slug":"sanjeevan-medical-foundation-vs-commissioner-of-customs-mumbai-on-31-october-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sanjeevan-medical-foundation-vs-commissioner-of-customs-mumbai-on-31-october-2001","title":{"rendered":"Sanjeevan Medical Foundation vs Commissioner Of Customs, Mumbai on 31 October, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Sanjeevan Medical Foundation vs Commissioner Of Customs, Mumbai on 31 October, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (149) ELT 311 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>Gowri Shankar, Member (T)<\/p>\n<p id=\"p_1\">1. The application is for waiver of deposit of duty of Rs. 6,53,200\/-, Rs<br \/>\n2.00 lakhs adjudged for redemption of confiscated goods, and penalty of Rs<br \/>\n1.00 lakh imposed on the applicant.\n<\/p>\n<p id=\"p_2\">2. The applicant is a medical institution, and the duty has been demanded<br \/>\nfrom it on the ground that the benefit of exemption contained in notification<br \/>\n64\/88 would not be available to the goods imported by it for the reason that<br \/>\none of the conditions subject to which the exemption is available, that free<br \/>\ntreatment should be provided by the hospital for 40% of out door patients,<br \/>\nhas not been complied with. The Commissioner has relied upon a<br \/>\njudgment of the Karnataka High Court in <a href=\"\/doc\/1431977\/\" id=\"a_1\">Medical Relief Society of South<br \/>\nCanara v. Union of India<\/a> 1999 (111) ELT 327 in support of his finding that<br \/>\nthe &#8220;free treatment&#8221; referred to in the notification included providing<br \/>\nmedication to the patients, and mere production of documents and<br \/>\ninvestigation has not been done. The Commissioner has concluded that<br \/>\nevidence has not been produced to show that such treatment, so considered,<br \/>\nwas provided.\n<\/p>\n<p id=\"p_3\"> 3. When once goods are ordered to be confiscated, the title to them vests<br \/>\nwith the Central government as provided in Section 126 of the Act and the<br \/>\ngoods shall, therefore, continue to vest with in the Central government, till<br \/>\nsuch time as the option to redeem the goods on fine is exercised. That<br \/>\noption has not been exercised in the case before us; that is what the<br \/>\nrepresentative of the applicant says. Therefore the question of deposit of<br \/>\nfine does not arise.\n<\/p>\n<p id=\"p_4\">4. As far as the penalty is concerned, the issues are debatable. These<br \/>\nproceedings have come up a second time, the matter having been remanded<br \/>\nearlier by the Tribunal to the Commissioner for considering the evidence<br \/>\nthat the importer has produced before him. In the earlier order, the penalty<br \/>\nimposed was only Rs. 20,000\/-. Having regard to these facts, we waive<br \/>\ndeposit of the penalty and stay its recovery.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Sanjeevan Medical Foundation vs Commissioner Of Customs, Mumbai on 31 October, 2001 Equivalent citations: 2002 (149) ELT 311 Tri Mumbai Bench: S T Gowri, G Srinivasan JUDGMENT Gowri Shankar, Member (T) 1. The application is for waiver of deposit of duty of Rs. 6,53,200\/-, Rs 2.00 lakhs adjudged [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-261807","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sanjeevan Medical Foundation vs Commissioner Of Customs, Mumbai on 31 October, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sanjeevan-medical-foundation-vs-commissioner-of-customs-mumbai-on-31-october-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sanjeevan Medical Foundation vs Commissioner Of Customs, Mumbai on 31 October, 2001 - Free Judgements of Supreme Court &amp; 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