JUDGMENT

Brijesh Kumar, J.-This appeal has been preferred by the Commissioner of Customs (Import), Mumbai, against the order dated 14.12.1999 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench, Mumbai, in appeal, setting aside the order of confiscation of the imported equipment as well as the penalty imposed. The liability of customs duty was however upheld, though found to be unforceable, as the show cause notice issued was not a valid notice.

2. M/s. Jagdish Cancer and Research Centre, Hyderabad (to be referred as Centre ) applied for duty free clearance of a consignment importing Teletherapy Unit (Theratron 780-C) for its use under Notification No.64/88 - Cus Dated 1.3.1988, issued under Section 25(1) of the Customs Act, 1962. The Central Government under the aforesaid notification exempted all apparatus and appliances etc. as hospital equipments essential for use in any hospital on being satisfied that it would be necessary in the public interest to do so. It is however subject to certain conditions which have been specified in the said notification as under:-

"2. All such hospitals which may be certified by the said Ministry of Health and