https://www.taxtmi.com/caselaws?id=85178 Notification No. 64/88-Cus. treated institutions rendering medical, surgical, or diagnostic treatment as "hospital", so a diagnostic centre could qualify for customs duty exemption without any additional indoor-patient requirement. The commentary states that where the equipment was installed and the DGHS certification and bond mechanism contemplated post-import compliance, an alleged shortfall in free-treatment conditions did not by itself defeat the exemption or sustain duty demand, redemption fine, or penalty. It also notes that individual penalties on partners were unsustainable where the show cause notice was not issued to all of them, raising a natural justice concern. en-us Fri, 06 Oct 1995 00:00:00 +0530 Wed, 03 Aug 2011 12:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85178 Notification No. 64/88-Cus. treated institutions rendering medical, surgical, or diagnostic treatment as "hospital", so a diagnostic centre could qualify for customs duty exemption without any additional indoor-patient requirement. The commentary states that where the equipment was installed and the DGHS certification and bond mechanism contemplated post-import compliance, an alleged shortfall in free-treatment conditions did not by itself defeat the exemption or sustain duty demand, redemption fine, or penalty. It also notes that individual penalties on partners were unsustainable where the show cause notice was not issued to all of them, raising a natural justice concern. Case-Laws Customs Fri, 06 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85178