We herewith enclose the details of Adjudication order received by the Company from the Joint Commissioner of Customs, Office of the Principal Commissioner of Customs (Air Cargo),Chennai.

KOVAi MEDICAL CENTER AND HOSPITAL LIMITED NABH Accredited Hospital Excellence in Healthcare 99, Avanashj Road, Coimbatore -641 014. INDIA I Phone: (0422) 4323800, 4324000, 6803000 Email: kmch@kmchhospitals.com I Web: www.kmchhospitals.com I GIN No: L85110TZ1985PLC001659 Ref: KMCI I/SEC/SE/2026-27/2792 29.10.2026 Corporate Relationship Department BSE Limited Jst Floor, New Trading Ring Rotunda Building, P.J.Towers Dalal Street, Fort Mumbai - 400 00 I Dear Sirs, Sub: Disclosure under Regulation 30(2) of the Securities and Exchange Hoard of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Ref: Security ID: KOVAi, Security Code: 523323 Pursuant to regulation 30(2) of the Securities and Exchange Hoard or India (Listing Obligations and Disclosure Requirements) Regulations, 20 I 5 (LODR Regulations) read with clause 20 or Para A of' Part A of" Schedule 111 of the LODR Regulations, we enclose herewith the details of Adjudication order received by the Company from the Joint Commissioner of Customs, Office of the Principal Commissioner or Customs (Air Cargo), Chennai. The disclosure as required under Regulation 30 or SEBl(LODR) Regulations,20 I 5 1s enclosed as J\nnexure-A. We request you to kindly take the above intimation on record. Thanking you. Yours tr ·cal Center and I lospital Limited F?ova k n~ anikandan Company Secretary and Compliance OfTiccr KOVAi MEDICAL CENTER AND HOSPITAL LIMITED Continuation Sheet No. Excellence in Healthcare Coimbatore· 641 014. I GIN No: L85110TZ1985PLC001659 /\nnexure-/\ Joint Comn:;-issioncr of Customs, Office of Name of the authority the Principal Commissioner of Customs (Air Cargo), Chennai Nature and details of the aetion(s) taken. Adjudication order initiated or order(s) passed Date of receipt of direction or order. 28.10.2026 including any ad-interim or interim orders or any other communication from the authority. Details of the Violation(s)/ contravcntion(s) Non-fulfilment of post-importation committed or alleged to be Committed conditions under Customs /\ct, 1962 Impact on financial, operation or other Customs duty or Rs.1.89.45.984/- along with activities of the listed entity, quanti liable in applicable interest under Section 125(2) of monetary terms to the extent possible the Customs /\ct, 1962. Redemption Fine of Rs. 3,00,000/- under Section 125 of the Customs /\ct, 1962. Penalty of Rs.18.94.598/- under Section I 12(a) of the Customs J\ct, 1962 GEN/ADJ/CLBK/28/2026-GR 5B-O/O PR COMMR-CUS-ACC-CHENNAI I/4836113/2026 दरू भाष / Telephone: 22560406 भारतसरकार / Government of India ईमेल/Email:pcommr7acc-cuschn@gov.in िव(cid:9)मं(cid:12)ालय / Ministry of Finance राज(cid:16)विवभाग / Department of Revenue OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO) NEW CUSTOM HOUSE, CHENNAI-VII COMMISSIONERATE, AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI 600 016 F.No. GEN/ADJ/CLBK/28/2026-GR 5B Dated: 27-10-2026 F.No.S30/469/96/99-ACC(Med.Cell) DIN: 20261073MU000061EF62 ममूलूलआआददेशेशसस./ORDER IN ORIGINAL NO.: 3 2 6 0/2026 PASSED BY DR. SHUBHDEEP KAUR, IRS JOINT COMMISSIONER OF CUSTOMS This copy is granted free of charge for the private use of the person(s) to whom it is issued. इस आदेश के िव(cid:48)(cid:49) इस आदेश क(cid:44) (cid:23)ाि(cid:51) के 1962 128(1) मीनमबा(cid:36)कम, चे(cid:38)- 600 016 An appeal against this order lies with the Commissioner of Customs (Appeals), New Custom House, 3rd Floor, Meenambakkam, Chennai-600 016, u/s 128(1) of the Customs Act, 1962, within 60 days of communication of this order. िव(cid:48)(cid:49), 129 ई(1) 7.5% An appeal against this order shall lie before the Commissioner of Customs(Appeals) on payment of 7.5% of the duty demanded where the duty or duty & penalty are in dispute, or penalty, where penalty alone is in dispute under section 129E(1). ( अपी(cid:31)स) िनयम, 1982 The appeal should be in duplicate and should be filed in form CA-1 appended by the Customs (Appeals) Rules, 1982. (cid:48).2.00 The appeal should bear a Court Fee Stamp of Rs.2.00 only and should be accompanied by this decision or copy thereof. GEN/ADJ/CLBK/28/2026-GR 5B-O/O PR COMMR-CUS-ACC-CHENNAI I/4836113/2026 ै तो उस पर कोट(cid:32) क(cid:44) अ(cid:46)धिनयम, 1970 क(cid:44) If a copy of this decision is enclosed, it should bear a Court Fee Stamp of Rs.2.00 only prescribed under schedule (i) item 6 of the Court Fee Act of 1970. Sub: Import of medical equipment free of duty under Customs Notification No.64/88-Cus. dated 01.03.1988 by M/s. Kovai Medical Centre & Hospital Ltd., P.B.No.3209, Avanashi Road, Coimbatore-641 014 – Non-fulfilment of post-importation conditions – Adjudication of Show Cause Notice F.No.S30/469/96/99-ACC(Med.Cell) dated 24.07.2000 – Reg. ************* BRIEF FACTS This order emanates from Show Cause Notice F.No.S30/469/96/99- ACC(Med.Cell) dated 24.07.2000 (hereinafter "the SCN"), issued under Section 124 of the Customs Act, 1962 by the then Commissioner of Customs (Airport), Air Cargo Complex, Meenambakkam, Chennai-27 read with Corrigendum dated 18.09.2026 issued to M/s. Kovai Medical Centre & Hospital Ltd., P.B.No.3209, Avanashi Road, Coimbatore-641 014 (hereinafter "the hospital"/"the noticee"). 2. The hospital had imported medical equipment through Air Cargo Complex, Chennai during the period 1990 to 1993 under 20 Bills of Entry listed in Annexure-I to the SCN, having a total assessable value of Rs.4,52,89,841/-, by availing the benefit of Customs Notification No.64/88-Cus. dated 01.03.1988 ("Notification No.64/88"). The goods were provisionally assessed to Nil rate of duty pending production of Customs Duty Exemption Certificates ("CDEC") issued by the Directorate General of Health Services ("DGHS") and installation certificates; the importer subsequently produced the CDECs, the bonds were cancelled (in 1992, as recorded in the SCN) and the goods stood cleared at Nil rate of duty under Notification No.64/88. 3. As per conditions of Notification No. 64/1988 dated 01.03.1988: As per Table-2 read with para 2 of Notification No.64/88 (the SCN refers to the hospital as categorised under Sl.No.4(b) in the CDEC; DGHS treats it as a category (2) institution – the conditions applicable are the same), hospitals certified by the Ministry of Health & Family Welfare and issued CDEC by DGHS are required, inter alia, to: GEN/ADJ/CLBK/28/2026-GR 5B-O/O PR COMMR-CUS-ACC-CHENNAI I/4836113/2026 (a) give free treatment, on an average, to at least 40% of all their outdoor patients; (b) give free treatment to all indoor patients belonging to families with an income of less than Rs.500/- per month, and to keep for this purpose at least 10% of the hospital beds reserved for such patients; (c) give treatment at reasonable charges, either on the basis of the income of the patients concerned or otherwise, to patients other than those specified in (a) & (b) above. 4. The Hon'ble Supreme Court has observed in the judgement in the Mediwell Hospital Vs Union of India reported as ELT 1997(89), ELT 27425(SC) case that " the very notification granting exemption must be construed to cast continuing obligation on the part of all those who have obtained the certificate from the appropriate authority and on that basis to have imported equipment’s without payment of Customs duty to give free treatment at least to 40% of the outdoor patients as well as to give free treatment to all the indoor patients belonging to the families with an income of less than Rs.500/- p.m. The competent authority, therefore, should continue to be vigilant and check whether the undertakings given by the applicants are being duly complied with after getting the benefit of the exemption notification and importing the equipment without payment of Customs duty and if on such enquiry the authorities are satisfied that the continuing obligation are not being carried out then it would be fully open to the authority .to ask the duty payable in respect of the equipment’s which have been imported without payment of Customs duty" 5. 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