issued by the Deputy Director General of Health Services, cancelling the CDECs issued in its favour for the equipment referred to in the annexure thereto ... rejection of the other applications as also for recall of the CDECs granted earlier. The enforcement of the Bond and proceedings for the recovery
Government of India, Respondent No. 5 withdrawing the
customs duty exemption certificate (`CDEC‟) issued to the Petitioner for
availing the benefit of exemption from payment ... years 1986, 1987 and 1988 was indicated. The Petitioner
obtained CDEC under the said Notification No. 64 of 1988 for several
equipments
Health Services (`DGHS‟) (MG
Section) withdrawing the Customs Duty Exemption Certificate (`CDEC‟)
issued to the Petitioner for the import of medical equipments and spare parts ... Ultrasound Sonolines. On 19th April 1987,
DUIRC applied for a CDEC for import of two equipments, i.e., one
Lithotriptor and one ultrasound equipment
basis of Custom Duty Exemption Certificate (hereinafter referred to as CDEC) granted to it by the Director General of Health Services, Government of India ... Body Scanner and a spare CT X-ray tube. The grant of CDEC was subject to the provisions contained in Notification No. 64/88-Customs
enforce realisation of the customs duty from such institutions. 6. Whereas a CDEC was issued to you vide Directorate General of Health Services letter ... hereby given this notice to show cause as to why the said CDEC and all other CDEC(s) issued to you under the said notification
issue the certificate exempting the payment of Customs Duty (hereinafter called the CDEC). Such certificate are to be produced before the Customs officials ... different levels in the Government with respect to the issue of CDEC. By order dated 18-10-96 the Delhi High Court has appointed
payable on import
component for
which CDEC
required
g) Foreign Exchange 36,11,17,388.44 3,03,00,000.00
component of the
proposal
7. Thereafter ... defence procurement, the Government would issue a Customs Duty
Exemption Certificate ("CDEC") and the goods would be imported
without paying any customs duty
Septenher}JWii99?{}iirefieeting the petitioners'
aoolioationek for vthe grant of CDECs in connection
with the imports reierred to in the Annexure to the
said
fell under the scope of paragraph 1.
3. Revenue has contended that CDEC was issued vide DGHS for the category of hospital covered under paragraph ... contrary, the letter of DGHS dated 30.8.2000 in terms of which the CDEC issued to the appellants was withdrawn as cancelled specifically noted that
paragraph no.14. In paragraph no.14, the observations
made earlier by CDEC are reproduced. Those observations are (i)
Compliance with clause 2(a) about ... team sent for inspection on
deputation of Rosha Committee. Similarly, report of CDEC
Committee drawn extensively in paragraph no.14 of the impugned
order
