https://www.taxtmi.com/caselaws?id=95934 The judgment involved five appeals regarding the legality of imported goods. The court absolved Mohinder Hospital & Medical Research Centre (MHMRC) from penalties for items not owned by them. The Central Unit Cardiac Monitor was deemed freely importable, with no penalty imposed. Bona fide purchasers of other items were not held liable for confiscation or penalties. The court highlighted the lack of evidence for confiscation or penalties for a locally purchased item. The Department failed to prove unlawful importation for some goods. Confiscations and penalties were set aside or reduced based on insufficient evidence of illegal importation. en-us Fri, 09 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95934 The judgment involved five appeals regarding the legality of imported goods. The court absolved Mohinder Hospital & Medical Research Centre (MHMRC) from penalties for items not owned by them. The Central Unit Cardiac Monitor was deemed freely importable, with no penalty imposed. Bona fide purchasers of other items were not held liable for confiscation or penalties. The court highlighted the lack of evidence for confiscation or penalties for a locally purchased item. The Department failed to prove unlawful importation for some goods. Confiscations and penalties were set aside or reduced based on insufficient evidence of illegal importation. Case-Laws Customs Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95934