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of <h1>CEGAT Overturns Customs Order on Duty-Free Medical Equipment Imports; Time-Barred Issues and Jurisdictional Errors Highlighted.</h1> The circular addresses a CEGAT order concerning a dispute between an importer and the Commissioner of Customs regarding duty-free imports of medical equipment under a specific notification. The CEGAT set aside the previous customs order, citing time-barred issues and jurisdictional errors in the issuance of the show cause notice. The Board discusses the continuous obligation under the exemption notification and the applicability of penalties and interest for imports made before the enactment of certain provisions. The circular suggests revisiting the approach to show cause notices and adjudications in similar cases and seeks guidance on appealing the CEGAT order to the Supreme Court.
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