https://www.taxtmi.com/caselaws?id=101693 A charitable hospital importing a CT scanner claimed the benefit of Notification No. 64/88 on the basis that it provided free treatment and charged outpatients only a nominal registration fee. The note records a prima facie view that such a small collection did not, by itself, negate the notification benefit where free treatment was otherwise available. On that footing, pre-deposit of the penalty under Section 129E of the Customs Act was waived and recovery of the penalty was stayed pending appeal. en-us Fri, 15 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101693 A charitable hospital importing a CT scanner claimed the benefit of Notification No. 64/88 on the basis that it provided free treatment and charged outpatients only a nominal registration fee. The note records a prima facie view that such a small collection did not, by itself, negate the notification benefit where free treatment was otherwise available. On that footing, pre-deposit of the penalty under Section 129E of the Customs Act was waived and recovery of the penalty was stayed pending appeal. Case-Laws Customs Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101693