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2015 (6) TMI 905 - SCH - CustomsExemption availed under conditional notification no. 64/88 – Notification was withdrawn later – violation of post import conditions - In this, matter was remanded back to tribunal by high court to decide the case on merit basis and consequently penalty was reduced ₹ 5 lacs to ₹ 1 lac by judgment [2008 (10) TMI 218 - CESTAT, NEW DELHI] dated 22-10-2008 . Now supreme court dismissed the appeal and held that there is no warrant to reduce the penalty regard being had to the amount. - Appeal dismissed. Eligibility criteria as per Notification 65/88, dated 1-3-1988 & Notification No. 118/86, dated 7-2-1986 - Seeking direction to Commissioner to do needful within a stipulated time - Held that:- Present appeal is squarely covered by the judgment passed by this court in M/s. Grant Medical Foundation v. Commissioner of Customs, Mumbai [2015 (6) TMI 221 - SUPREME COURT] dated September 17, 2014. - Appeal accordingly disposed of.
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