https://www.taxtmi.com/caselaws?id=93972 Confiscated imported goods already under Customs control did not require separate deposit of duty as a condition for hearing the appeal. The penalty pre-deposit was also waived because the exemption notification's object was substantially met: free treatment was provided to the intended class of patients, small registration charges were treated as only a technical breach, and the absence of an express bed reservation did not defeat compliance where beds were in fact available. The application therefore succeeded on prima facie substantial compliance with the notification and on the view that duty security was unnecessary. en-us Thu, 10 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93972 Confiscated imported goods already under Customs control did not require separate deposit of duty as a condition for hearing the appeal. The penalty pre-deposit was also waived because the exemption notification's object was substantially met: free treatment was provided to the intended class of patients, small registration charges were treated as only a technical breach, and the absence of an express bed reservation did not defeat compliance where beds were in fact available. The application therefore succeeded on prima facie substantial compliance with the notification and on the view that duty security was unnecessary. Case-Laws Customs Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93972