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<h1>Customs Circular Enforces Duty Recovery for Misuse of Medical Equipment Import Exemptions Under Notification Rules</h1> The circular addresses the misuse of a customs notification granting duty exemptions on imported hospital and medical equipment. It directs authorities to ensure that importing institutions comply with conditions requiring free treatment for at least 40% of outdoor patients and all indoor patients earning below a specified income. Non-compliance permits recovery of customs duty. The Board mandates monitoring mechanisms by customs field formations to enforce these conditions and initiate recovery proceedings where breaches are identified. A committee has already flagged certain institutions for non-compliance, and action for duty recovery should proceed accordingly. Additionally, any agency or individual reporting violations can prompt immediate action without waiting for further directives.