https://www.taxtmi.com/caselaws?id=108863 The Tribunal upheld that the demand for customs duty was not time-barred and required the original authority to decide on the merits. Regarding the exemption under Notification No. 64/88-Cus, the Tribunal found the Society eligible as they treated 100% of patients for free, though lacking specific documentary evidence. The Tribunal noted compliance with post-importation conditions despite allegations, emphasizing the equipment's use for free treatment. It deemed the transfer and use of equipment legal, especially as patients received free treatment. Criticizing the lack of enforcement, the Tribunal set aside the Commissioner's order, stressing the need for verifying free treatment records and ensuring compliance with notification conditions. en-us Thu, 20 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 12:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108863 The Tribunal upheld that the demand for customs duty was not time-barred and required the original authority to decide on the merits. Regarding the exemption under Notification No. 64/88-Cus, the Tribunal found the Society eligible as they treated 100% of patients for free, though lacking specific documentary evidence. The Tribunal noted compliance with post-importation conditions despite allegations, emphasizing the equipment's use for free treatment. It deemed the transfer and use of equipment legal, especially as patients received free treatment. Criticizing the lack of enforcement, the Tribunal set aside the Commissioner's order, stressing the need for verifying free treatment records and ensuring compliance with notification conditions. Case-Laws Customs Thu, 20 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108863