https://www.taxtmi.com/caselaws?id=85860 Eligibility for customs exemption under Notification No. 64/88-Cus. turned on whether the hospital equipment import satisfied the notification's separate post-import certification requirement. The Tribunal treated the DGHS certificate as relevant to import approval, but found a prima facie distinction between that approval and the Ministry of Health and Family Welfare certification contemplated by para 2. On the interim stay application, financial hardship was weighed against the applicants' disclosed profits, and limitation was not examined in detail. Conditional waiver of the balance pre-deposit and penalty was granted only on payment of the specified amount within eight weeks, failing which the stay would lapse. en-us Mon, 18 Nov 1996 00:00:00 +0530 Mon, 08 Aug 2011 15:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85860 Eligibility for customs exemption under Notification No. 64/88-Cus. turned on whether the hospital equipment import satisfied the notification's separate post-import certification requirement. The Tribunal treated the DGHS certificate as relevant to import approval, but found a prima facie distinction between that approval and the Ministry of Health and Family Welfare certification contemplated by para 2. On the interim stay application, financial hardship was weighed against the applicants' disclosed profits, and limitation was not examined in detail. Conditional waiver of the balance pre-deposit and penalty was granted only on payment of the specified amount within eight weeks, failing which the stay would lapse. Case-Laws Central Excise Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85860