MIS FARIDABAD CT. SCAN CENTRE versus D.G. HEALTH SERVICES AND ORS.

MIS FARIDABAD CT. SCAN CENTRE versus D.G. HEALTH SERVICES AND ORS.

A diagnostic centre run by a private individual not attached to any hospital is not entitled to benefit of customs duty exemption under Notification No. 64/88-Customs dated 1.3.1988. Relief cannot be granted merely because similar benefit was wrongly extended to others; Article 14 cannot be invoked to perpetuate or perpetuate illegality or error.

Parties
Petitioner: Faridabad CT. Scan Centre; Respondents: D.G. Health Services and Ors.
Jurisdiction
India
Judgment Date
15 September 1997
Procedural Posture
Special Leave Petition (civil) / Final Disposal by Order of Supreme Court, Dismissal of SLP
Outcome
Petition dismissed
Legal Topics
Customs Duty Exemption, Interpretation of Notification, Article 14 Equality Before Law
Taxation Constitutional Law Customs Duty Exemption Interpretation of Notification Article 14 Equality Before Law

Case Brief

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Parties

Faridabad CT. Scan Centre

Petitioner

D.G. Health Services and Ors.

Respondents

Procedural Posture

Special Leave Petition (civil) / Final Disposal by Order of Supreme Court, Dismissal of SLP

Legal Issues

  1. 1 Whether a diagnostic centre run by a private individual, not attached to any hospital, is entitled to exemption from customs duty under Notification No. 64/88-Customs dated 1.3.1988.
  2. 2 Whether Article 14 of the Constitution can be invoked to claim exemption on the basis that other similar units were wrongly granted such benefit.

Ratio Decidendi

A diagnostic centre run by a private individual not attached to any hospital is not entitled to benefit of customs duty exemption under Notification No. 64/88-Customs dated 1.3.1988. Relief cannot be granted merely because similar benefit was wrongly extended to others; Article 14 cannot be invoked to perpetuate or perpetuate illegality or error.

Court Disposition

Petition dismissed

Orders

  • Special Leave Petition is dismissed.