Customs exemption conditions must be set by government, not judicially expanded through extra advertisement requirements.

Exemption from import duty under Notification No. 64/88-Customs was held to be subject only to conditions validly prescribed by the Government. The Court stated that it was for the Government, not judicial directions, to impose requirements for availing the exemption, and that a monthly newspaper advertisement of the number and particulars of indigent patients treated free of cost was unnecessary because publication alone would not prove compliance and further verification would still be needed. The exemption scheme was intended to benefit indigent patients, so additional burdens not imposed by the Government should not be judicially added. The earlier directions in paragraph 14 were overruled and the advertisement condition was not sustained.

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Issues: Whether the condition, imposed in relation to exemption from import duty under Notification No. 64/88-Customs, requiring monthly newspaper advertisement of the number and particulars of indigent patients treated free of cost, was valid and binding.

Analysis: The Court held that the power to grant exemption from import duty lay with the Government, and it was for the Government to prescribe suitable conditions for availing that benefit. The Court found that it was unnecessary for judicial directions to add an advertisement requirement, since such publication would not by itself establish compliance and further verification would in any event remain necessary. The Court emphasized that the exemption scheme was intended to serve indigent patients, and that additional burdens not imposed by the Government should not be judicially engrafted.

Conclusion: The directions contained in paragraph 14 of the earlier decision were overruled, and the challenged advertisement condition was not sustained. The petitioner succeeded on this issue.

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