Home Case Index All Cases Customs Customs + AT Customs - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 369 - CESTAT, MUMBAIImport of medical equipment by claiming exemption under Notification No. 64/88-Cus. – appellant have not submitted the certificate required under Notification No. 64/88 from the Ministry of Health and Welfare certifying them to be a charitable institution and therefore the benefit under Notification No. 64/88-Cus. cannot be extended - They have alternatively also claimed exemption under Notification No. 70/81 - benefit of Notification No. 70/81 cannot be extended to them due to non-furnishing of a certificate to Assistant Commissioner of Customs from concerned Ministry to the effect that the import of goods in respect of which the exemption is claimed is essential for research and the imported goods shall be used only for such purposes - held that even after rescission of notification No. 64/88, confiscation of goods and demand of duty and imposition of penalty cannot be faulted
|