2004 (8) TMI 522

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . [Order per : S.S. Sekhon, Member (T)]. - Appellants are a firm who imported duty free, medical equipments in the year 1988-90 and its Doctor proprietor. Imports were made after having applied for and obtaining a certificate from the Director General Health Services, after due verifications, of a Customs Duty Exemption under Notification 64/88. 2. On 21-1-99, Special Branch officers of B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... observed unless the non-observance of the condition was sanctioned by the proper officer" What would be liable to confiscation. In the present case, a Customs Duty Exemption certificate was issued by Director-General Health Services of India after he got the appellants premises and project verified. There was no misdeclaration or misleading information arrived at as regards no indoor facility suc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... facility would be eligible to the benefit of notification. Appeal of Revenue in Gujarat Imaging & Research Institute has been dismissed by the Supreme Court, 1998 (103) E.L.T. A113 (S.C.). Department has accepted the decision in case of Surlux and in case of Gautam Diagnostic [2001 (133) E.L.T. 812] benefit has been granted. No reason is therefore found to differ with these decision and visit the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X