Home Case Index All Cases Customs Customs + AT Customs - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 92 - CESTAT, DELHINotification No. 64/88-Cus dt. 1-3-88 – exemption to Hospital equipments - grant by the notification is also subjected to monitoring by the Health Service Department of the Govt - Revenue brings to our notice that when the Directorate General of Health Services has found violation of the notification conditions in terms of letter dated 19-3-01 that was enough for Revenue to proceed against the appellant who failed to comply post import conditions as per notification – when DGHS is not satisfied with compliance of notification, benefit of notification can not be granted - we are guided by the Apex Court decision in Jaslok Hospital & Research Centre so we dismiss the appeal of the appellant in toto, except waiver of penalty in view of compliance to Notification till issuance of letter by DGHS – appeal partly allowed
|