Commissioner of Customs (import) Vs. Wockhardt Hospital and Heart Institute

Decided On : Apr-28-2006

Court : Mumbai

LAW: Section 130, the Customs Act, Section 125(2, the Customs Act, Section 25, the Customs Act, Section 124, the Customs Act, Section 111(o, the Customs Act, Section 111(o, the Customs Act, Section 124, the Customs Act, Section 111(o, the Customs Act, Section 28(1, Section 112, the Customs Act, the Customs Act, Section 125(2, the Customs Act, Section 12, the Customs Act, Section 12, Section 25, the Customs Act, Section 12, the Customs Act, Section 12, the Customs Act, Section 125(2, the Customs Act, the Customs Act, Section 28, Section 125, Section 25, Section 28, the Customs Act, Section 125(2, the Customs Act, Section 125(1, Section 111(o, Section 125(1, Section 125(2, Section 125(1, the Customs Act, Section 125(2, Section 125(2, Section 125(1, Section 125(2, Section 125(2, Section 125(2, the Customs Act, Section 12, Section 12, Section 12, Section 28 and Section 125, the Customs Act, Section 12, Section 28, the Customs Act, Section 12, Section 12, Section 126, the Customs Act, Section 12, Section 12, Section 125(2, the Customs Act, the Customs Act, Section 28 and Section 125, Section 12, the Customs Act, Section 28, Section 111, the Customs Act, Section 125(2, Section 28, Section 125, Section 125, Section 112, Section 125(2, Section 28, Section 28, Section 28, Section 125(2, Section 12, Section 28, the Customs Act, Section 125(2, Section 125(2, Section 125(2, Section 125, Section 125(2, Section 125(2, Section 125(2, Section 125(2, Section 125(2, Section 125(2, Section 125(2, Section 47(1, the Customs Act, Section 48, Section 125, Section 125(2, the Customs Act, Section 143 of the Customs Act, Section 143, the Income Tax Act, the Customs Act, the Customs Act, Section 12, the Customs Tariff Act, Section 47, Section 115, Section 111(o, Section 125(2, the Customs Act, Section 111(o, Section 125(1, Section 125(2, Section 125(2, Section 125(2, Section 125(1).41, Section 125(2, Section 125(2, the Customs Act, Section 125(1, Section 125(1, Section 125(2, Section 125(2, Section 125(2, Section 125(2, Section 125(1, Section 125(2, Section 125(1, Section 125(2, Section 125(1, Section 125(1, Section 125(2, Section 125(2, Section 125(1, the Customs Act, Section 111(o, Section 125(1, Section 125(2, Section 125(1, Section 125(1, Section 125(1, Section 47, Section 125(2, Section 125(1, Section 125(1, Section 125(2, Section 125(1, Section 111(o, Section 125(1, Section 111(o, Section 125(1, the Customs Act, Section 125, Section 125(2, Section 125(2, Section 125(2, Section 125(2, Section 125(2, Section 125(2, the Customs Act, Section 125, the Customs Act, Section 125, Section 125, Section 125, the Customs Act, Section 28(1, the Customs Act, Section 125(2, Section 28(1, the Customs Act, Section 28, the Customs Act, Section 125(2, Section 125(2, the Customs Act, Section 125(2, Section 125(2, Section 111(o, Section 125(1, Section 125(2, Section 111(o, Section 125(1, Section 111(o, Section 125(1, Section 125(1

PERSON: J.P. Devadhar, Bangalore, Pakale, Pakale, Pakale, Pakale, Pakale, Pakale, Pakale, Bharucha, Bharucha, Bharucha, Bharucha, Bharucha, Bharucha, Heroin, Bharucha, Harkisondas Marjorams Hospital, Bharucha, Bharucha, Radha Gupta, Bharucha, Bharucha, Bharucha, CT Scan, Shri Sathya Sai Institute, Bharucha, Bharucha, Bharucha, A.N. Sattanhathan, Bharucha, Bharucha, Bharucha, Bharucha, Shreedharan, Bharucha, Shreedharan, Shreedharan, Shreedharan, Shreedharan, Shreedharan, N.A. Mody v. C.I.T., Kolhapur Canesugar Works Ltd., Shreedharan, India.(2, Notification, Rs.1,65,24,050/-and Rs.4,40,31340/-, Kochi, Sathya Sai Institute, Harkisondas Narottam Hospital

DATE: J. 1, 1962, 1962, 2004, the year 1990, 1/3/1988.4, 1/3/1988, 1962, 1962, 11/7/2002, 30 days, 13/2/2004, January, 1988 to, February, 1994, 1962, 1962, 18/2/2002, Rs.50,000/-, Rs.10,000/-, 13/8/2004, appeal.11, 2004, 13/3/2006, 2005, several years, 374.15, five years, 1988, more than a decade, 2005, 13th April, 2005, 125(2, 1985, 1962, 1878, 1963, 1988, 1961, 1966]61ITR428(SC, (1996, 1975, 51 of 1975, Para 6 '

CARDINAL: two, 13/2/04 and 13/8/04, two, 22, 64/88, 64/88, 64/88, 1/3/88, 64/88, 1962.7, 17, 64/88, 13/12/2000, 64/88, 1962.10, 22, 1, 2, 12, 17, 8/9/2005, 2, 3, 13, 1984(16)ELT183(Ker, 1995ECR436(SC, 2003(151)ELT21(SC, 141, 598, 2001(132)ELT257(SC, 1983(13)ELT1562(SC, 1987(30)ELT241(Del, 12/1/2000, 64/88, three, 388, 197, 2001]251ITR20(SC, 28, 1997ECR801(SC, 2003ECR1021(SC, 64/88, 56, Two, only one, 112, four, redeemed.33, 64, 1955]28ITR811(Bom, 1, only one, 111, 2, 1, 1, 64/88, 64/88, four, 1, 2, 1, 2, 2, 1, 2, 2000ECR5(SC, 1, 17

ORG: the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Branch, Tribunal, Tribunal, Tribunal, Tribunal, Customs Appeal No, Heart Institute, Institute, Cardiac Catherization Laboratory, the Charitable Hospitals, General of Health Services, DGHS, Institute, Customs Duty Exemption Certificate, CDEC, DGHS, Institute, Institute, Institute, Institute, the Commissioner of Customs, Institute, Institute, Tribunal, Tribunal, Institute, Poona Medical Foundation, Pune, Grant Medical Foundation, Customs, Foundation, Foundation, the Commissioner of Customs, Air Cargo Complex, Foundation, Foundation, Tribunal, Tribunal, Gautam Diagnostic Centre v. Commissioner of, Tribunal, Tribunal, Demand Duty, Customs, Tribunal, Aluminium Industries v. Union of India, the Apex Court, Bombay Oil Industries Pvt, Union of India, Union of India, Ganesh Metal Processors Industries, Customs, ELT, the Medical Relief Society v. Union of India 111 E.L.T. 327, Tribunal, Bombay Hospital Trust, Customs, the Apex Court, Mediwell Hospital and Health Care Pvt. Ltd., Union of India, Customs, Cancer and Research Centre, the Central Government, the Apex Court, Union of India v. Security & Finance, the Delhi High Court, Punjab Dairy Development Corporation Ltd., Union of India, Tribunal, the Commissioner of Customs, Cocaine, Tribunal, Tribunal, Tribunal, Union of India, O.S. Writ Petition No, Court, Court, the Apex Court, Somaiya Organics Customs Tariff Act, U.P., the Judgment of the Apex Court, Nathidevi, the Central Government, the Central Government, the Apex Court, Mediwell Hospital, the Apex Court, D.G. Health, Union of India, the Mediwell Hospital's, the Apex Court, Mediwell Hospital, The Apex Court, The Apex Court, the Apex Court, Mediwell Hospital, the Apex Court, Mediwell Hospital, Court, Court, Mohandas, Court, Court, Mediwell Hospital, the Apex Court, Jagdish Cancer & Research Centre, the Apex Court, Section 111 & 112, the Apex Court, Jagdish Cancer, the applicability of Section 28, Tribunal, Foundation, the Customs (Amendment) Act, the Apex Court, Chhotabhai Jethabhai Patel & Co., The Union of India, A.I.R.1952 Nag 139, the Central Government, Court, Elphinstone Spinning, Weaving Mills Co. Ltd., C.I.T., Puri Municipal Council, India Tobacco Co. Ltd., Union of India, Tribunal, Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Customs, Tribunal, Tribunal, Parliament, Tribunal, Tribunal, the Apex Court, Mediwell Hospital and Health Care Pvt. Ltd., Jagdish Cancer and Research Centre, Mediwell Hospital, Apex Court, Government, Jagdish Cancer & Research Institute, Apex Court, Court, Mohan Meakins Ltd., Central Excise, Mediwell Hospital, the Apex Court, Faridabad CT Scan, the Apex Court, Mediwell Hospital, the Apex Court, Jagdish Cancer Research Institute, Court, Court, Tribunal, Customs Appeal No., Tribunal, Tribunal, Tribunal, Tribunal

GPE: Mumbai, New Delhi, Mumbai, Sahar, Mumbai, India, India, A.I.R., India, contention.48

PERCENT: at least 40%, at least 10%, at least 40%, at least 10%, 40%

LOC: Importer, question.31

PRODUCT: Virgo Steels, Judgment

WORK_OF_ART: Judgment of this Court

NORP: Issardas

EVENT: S.C. 1760

TIME: under this Act, less than Rs.500/- p.m., less than Rs.500/- p.m.

ORDINAL: firstly