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5. The latter case has been dismissed by the High Court on the basis of the findings recorded in the order dated 17th of December, 2004 passed in WP No. 2613/2004 M/s. Jaslok Hospital and Research center v. Union of India and Ors.

6. As the point involved in both the appeals is identical, the appeals are taken up for disposal together by this common Judgment.

7. For the convenience of reference, the facts are taken from C.A. No. 7284/2005.

8. The appellant obtained Customs Duty Exemption Certificate (for short `CDEC'), from the Directorate General of Health Services (DGHS), for import of various hospital equipments under Notification No. 64/88-Cus. Dated 1st March, 1988 (for short 'the Notification'). CDECs issued to the appellant relate to import of medical equipments for the period between 1988 and 1994. The CDECs certified that the appellant was covered under para 2 of the Table annexed to the Notification. The same reads as under:

(a) free, on an average, to at least 40 per cent of all their outdoor patients; and

(b) free to all indoor patients belonging to families with an income of less than rupees five hundred per month, and keeping for this purpose at least 10 per cent of all the hospital beds reserved for such patients; and

(c) at reasonable charges, either on the basis of the income of the patients concerned or otherwise, to patients other than those specified in Clauses (a) and (b).

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9. The said CDECs were cancelled/withdrawn by the Directorate General of Health Services (DGHS) vide its communication bearing No. Z.37024/13/92-MG dated 14th November, 2000 addressed to the Chief Executive Director of the appellant, on the ground that the appellant- hospital had failed to comply with the conditions laid down in para 2 of the Table annexed to the Notification extracted above.

11. The said representation came to be rejected by the DGHS vide its order dated 18th March, 2004.

12. Against the rejection of its aforesaid representation, the appellant filed the Writ Petition in the High Court, challenging the communication dated 14th November, 2000 issued by the DGHS, canceling / withdrawing the CDECs granted to the appellant, and the order dated 18th March, 2004, declining to categorize the appellant under para 1 of the Table annexed to the Notification. During the course of hearing before the High Court, Counsel for the appellant did not press the prayer for setting aside the communication dated 14th November, 2000 and confined the challenge only to the order dated 18th March, 2004 passed by the DGHS.

17. Without going into the question regarding applicability or otherwise of the decision referred to above, we are of the view that the appellant is not entitled to the relief sought for. The appellant had given up its challenge to the communication dated 14th November, 2000 cancelling/withdrawing the CDECs issued to the appellant for having violated the conditions laid down for grant of exemption. The effect of the communication dated 14th November, 2000 is that the appellant is not entitled to the exemption under any of the clauses of the aforesaid Notification on or after 14th November, 2000. The representation made by the appellant after a lapse of three years of the cancellation / withdrawal of the CDECs cannot be entertained, as the change of its category would not arise as the appellant's categorization under para 2 of the Table annexed to the Notification had already been withdrawn. Such a change could only be possible if the appellant had applied for change of its categorization before the issuance of the communication of the DGHS dated 14th November, 2000 withdrawing / cancelling the CDECs.