The Madras High Court passed an judgement on 26th of April, 2023 in which it upheld the cancellation of Customs Duty Exemption Certificate earlier issued to Apollo Hospitals by the required authorities. This was seen in the case of M/s. Apollo Hospitals Enterprises Ltd., and Anr. v. The Union of India and Ors. (W.P.Nos.17899 & 17900 of 2010, 418 & 419 of 2011 and M.P.No.1 of 2010 and M.P.No.1 of 2011) and the case was presided over by The Honourable Mr. Justice S. M. Subramaniam
FACTS OF THE CASE:
The petitioners, had imported various medical equipment between 1985 and 1993 and had claimed an exception from the Customs Duty that they were supposed to pay. They were required to follow some procedures and comply with some rules for the same with respect to their practices.
The Director General of Health Services later brought about some modifications so as to overcome some medical deficiencies. The hospitals were found not following the same and thus their exemption was revoked. Hence this petition.
JUDGEMENT:
The petitioners contended that there is no record to show non-compliance and that they have indeed complied with the requirements. The learned single judge after listening to the contentions, held that the petitioner hospital failed to prove that they treated 40% of their outdoor patients in the hospital, where the imported medical equipment is installed.
The petitioner hospital also failed to establish that 10% of all the hospital beds are reserved for patients who receive free treatment in the hospital where the imported medical equipment was installed. Thus, the court upheld the cancellation of Customs Duty Exemption Certificate earlier issued to Apollo Hospitals by the required authorities.
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JUDGEMENT REVIEWED BY SWETA SHOUMYA
