Customs-duty exemption conditions remained enforceable as DGHS communications could not amend notifications or support a merits-based review petition.

Customs-duty exemption conditions remained binding because the DGHS communications only expressed a view that diagnostic centres need not maintain inpatient beds and sought clarification or their inclusion; they did not amend the applicable notifications. The notes state that newly discovered material supports review only when relevant, unavailable despite due diligence, and capable of changing the judgment. Review jurisdiction cannot be used to re-argue the merits. As the diagnostic centre undisputedly failed to meet the notification conditions, the communications did not justify review and the review petition was dismissed.

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Issues: Whether DGHS communications subsequently produced warranted review of the order denying customs-duty exemption to a diagnostic centre that did not satisfy the notification conditions.

Analysis: The DGHS communications merely expressed the view that diagnostic centres need not maintain inpatient beds and requested clarification or inclusion of such centres. They did not amend the applicable exemption notifications, whose conditions remained binding and undisputedly unfulfilled. Newly discovered material can justify review only where it is relevant, was unavailable despite due diligence, and is capable of altering the judgment; review jurisdiction cannot be used to re-argue the merits.

Conclusion: The DGHS communications did not justify review, and the review petition was dismissed.

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