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2018 (3) TMI 1146 - HC - CustomsRevocation of Customs Duty Exemption Certificate (CDEC) - non-compliance with the conditions of the N/N. 64/88-Cus. dated 01.03.1988 - petitioner is a charitable institution - Held that: - The said Authority has neither considered the fact that the petitioner-Institution is a Charitable Hospital nor it has considered the fact that the equipments in question were for a limited purpose and limited period. The N/N. 64/88-Cus. dated 01.03.1988 itself does not stipulate any consequence of loss of exemption in this kind of special circumstances - mere reproduction of conditions of N/N. 64/88-Cus. dated 01.03.1988 by the said Authority in the impugned order and holding that the petitioner having failed to produce the relevant records, which had been destroyed in the flood in the basement area, where such records were kept, was not enough to deny the exemption of customs duty and impose customs duty on the petitioner by withdrawing the CDEC in question. Since in the present case only one of the Authorities viz., Deputy Director General (Medical) passed the order revoking the CDEC, but the Customs Authority has not passed any order before whom the actual factual status was placed, this Court is of the opinion that the matter deserves to be sent back to these Authorities to re-decide the claim of the petitioner in the light of the aforesaid. Petition allowed by way of remand.
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