J.C. Verma, J. - (1.) The following FIR No. RC16(A)/97/SPE/CBi/dated 30.7.97 was recorded - 'It has been revealed from the source that Dr. Laxmi Chand Mathur S/o Jagdamba Lal Mathur and Shri Chatanya Prakash Mathur S/o L.C. Mathur both partner of Laxmi imaging and Medical Research Centre, 38, Kanota Bagh, J.L.N. Marg, Jaipur (hereinafter referred to as party) entered into a criminal conspiracy with some unknown officials of Directorate General Health Services, New Delhi and in pursuance thereof procured CUSTOM DUTY EXEMPTION CERTIFICATE FOR IMPORT OF GE MRI-MAX Plus MRI System costing Rs. 86 lacs on false pretences and thereby cheated the Central Government to the tune of Rs. equivalent to custom duty waived on Import of said medical equipment. The unknown officials fraudulently and dishonestly in order to cause undue pecuniary advantage to themselves and above party issued the said certificate by entertaining the false/forged documents submitted by the said party. In furtherance to said criminal conspiracy, the party executed a lease deed on 7th Sept. 1993 with Dr. B.R. Soni following which one room was leased out for the installation or above MRI machine in the, premises situated at 38, Kanota Bagh, J.L.N. Marg, Jaipur. JBuL subsequently the said machine was fraudulently utilized' of Dr. B.R. Soni in his hospital i.e. Soni Hospital under the arrangement of gaving undue consideration to said party.
(2.) Dr. L.C. Mathur and his son Chatanya Prakash Mathur executed a partnership deed on 10th Sept. 1993 to set up the Laxmi Imaging and Medical Research Centre (hereinafter referred to as Research Centre). Thereafter, the party vide letter dated 13.9.93 addressed to Director Medical Health Services Jaipur requested for issuing of CUSTOM DUTY EXEMPTION CERTIFICATE in order to Import of GEMRI Max + System machine from abroad for exclusive use of his Hospital/Research Centre while applying for the certificate, the party had also given following 12 points undertakings- 1. Certified that the institution will provide treatment without distinction of caste, creed, race, religion or language. 2. Certified that the institution will provide free treatment on an average, to at least 40% of all their outdoor patients. 3. Certified that the Institution will provide treatment to patients belonging to families with an income less than Rs. 500/- per month and for this purpose 10% beds will be reserved for them, but of the total capacity/availability of beds in the institution. 4. Certified that the Institution will provide treatment at reasonable charges, either on the basis of the income of the patients concerned or otherwise, to patients other than those specified in Certificates noted at (2) & (3) above. 5. Certified that the Hospital equipment to be imported by the institution will be used "only by it, will not be removed from the premises for private use and that it will not be sold or otherwise disposed of without prior permission of the Ministry of Health & F.N./D.GHS. 6. Certified that it will be ensured that the imported equipment will be installed in the premises of the concerned institution within a period of 30 days from the date of import and accordingly an installation certificate will be furnished to D.GHS. after the expiry of said period of 30 days. 7. Certified that the Institution has not imported any equipment in the past under duty exemption scheme has never obtained any CUSTOM DUTY EXEMPTION CERTIFICATE. 8. Certified that the Hospital has no appropriate programme for its establishment. The necessary project report is enclosed. 9. Certified that the Hospital has sufficient funds and other resources to establish itself. 10. Certified that the Hospital would be in a position to start functioning within a period of two years. 11. Certified that the Hospital, when starts functioning would be relatable to a hospital covered under category 2 of the table of the notification No. 64 Cus/88 dated 1.3.88. The applicant hospital falls in category in terms of above. 12. Certified that the institution will comply with the conditions on import ' of equipment under CUSTOM DUTY EXEMPTION CERTIFICATE against notification No. 64 cus/88 dated 1.3.88 as prescribed under the said notification and by DGHS. In the event of any breach of the said conditions it would be liable to pay duty on the concerned equipment.
(3.) The above mentioned application along with necessary certificates was subsequently forwarded by Director Medical and Health Department Govt, of Rajasthan, Jaipur to Principal Secretary Medical and Health Department Govt, of Rajasthan Jaipur for further processing of the same. Deputy Secretary to Govt. Medical and Health Services Jaipur, in turn, forwarded the said application alongwith supporting document to DGHS New Delhi for doing further needful.;