Judgement

PATTANAIK, J.:- Leave granted.

2. The appellant had applied to respondent No.2, Director General of Health Services, Ministry of Health and Family Welfare for grant of necessary certificate which would enable the appellant to import certain hospital equipments without payment of import duty in accordance with the notification No. 64/88-customs dated 1-3-1988. The said respondent No. 2 having refused to issue the certificate in question, the appellant filed a writ petition in the High Court of Punjab and Haryana which was registered as C.W.P. No. 1310 of 1995. The said writ petition having been dismissed by the High Court by the impugned judgment dated 31-1-1996 (reported in 1996(113) Pun LR 250) the appellant has approached this Court.

3. The case of the appellant in the nutshell is that the Government of India in exercise of power conferred by sub-section (1) of Section 25 of the Customs Act. 1962 (hereinafter referred to as the Act) had exempted levy of customs duty on import of hospital equipments imported by specified category of hospitals (Charitable) subject to certification from the Director General of Health Services. The appellant who had established a Modern Heart