https://www.taxtmi.com/caselaws?id=75027 The appeal by M/s. Vivekanand Medical Research Society for exemption under Notification No. 64/88-Cus was unsuccessful. Non-compliance led to confiscation of goods, a duty demand of Rs. 10,88,916/-, and a penalty of Rs. 20,000/-. The cancellation of CDEC certificates due to record-keeping failures impacted their entitlement to the exemption. Alternative pleas for exemption under other notifications were also rejected. The judgment emphasized the continuous obligation to meet conditions and submit necessary certificates for claiming exemptions, ultimately upholding the confiscation, duty payment, and penalties imposed. en-us Fri, 16 Jan 2009 00:00:00 +0530 Wed, 17 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75027 The appeal by M/s. Vivekanand Medical Research Society for exemption under Notification No. 64/88-Cus was unsuccessful. Non-compliance led to confiscation of goods, a duty demand of Rs. 10,88,916/-, and a penalty of Rs. 20,000/-. The cancellation of CDEC certificates due to record-keeping failures impacted their entitlement to the exemption. Alternative pleas for exemption under other notifications were also rejected. The judgment emphasized the continuous obligation to meet conditions and submit necessary certificates for claiming exemptions, ultimately upholding the confiscation, duty payment, and penalties imposed. Case-Laws Customs Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75027