Home Case Index All Cases Customs Customs + HC Customs - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1003 - MADRAS HIGH COURTBenefit of Exemption Notification No.64/88, dated 01.03.1988 after repealed by Notification No.99/1994, dated 01.03.1994. - Import of certain sophisticated machines for the Hospital and installation thereof - the appellant / respondent withdrew and cancelled all Customs Duty Exemption Certificate issued to the respondent / petitioner under Notification No.64/88-Cus, dated 01.03.1988 and also rejected the request for issuance of installation certificate. The respondent / petitioner, who benefited the tax exemption are bound to discharge their liability during the period when the said Notification No.64/88 was in force. The authorities can enforce such obligation only during that period when the notification was in force and not for the subsequent period. - In this case, notification was rescinded on 01.03.1994. The authorities are not correct in cancelling the Customs Duty Exemption Certificates issued under Notification No.64/88, dated 01.03.1988, saying that the respondent / petitioner had not complied with the conditions for the subsequent period, namely 1994 to 1998. - Decided in favor of assessee and against the revenue.
|