https://www.taxtmi.com/caselaws?id=112320 The Tribunal upheld the confiscation of imported C.T. Scan Machine and spare parts, as well as the imposition of penalties on M/s. C.T. Scan Research Centre (P) Ltd. for non-compliance with Notification No. 64/88-Cus. The Appellants failed to meet the notification's conditions, including providing free treatment to patients. The judgment stressed the ongoing obligation to fulfill notification requirements, even after repeal, and the repercussions of non-compliance under the Customs Act. The penalty amount was deemed reasonable, and the fine was reduced in consideration of circumstances, as per legal precedents. en-us Mon, 28 Jun 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112320 The Tribunal upheld the confiscation of imported C.T. Scan Machine and spare parts, as well as the imposition of penalties on M/s. C.T. Scan Research Centre (P) Ltd. for non-compliance with Notification No. 64/88-Cus. The Appellants failed to meet the notification's conditions, including providing free treatment to patients. The judgment stressed the ongoing obligation to fulfill notification requirements, even after repeal, and the repercussions of non-compliance under the Customs Act. The penalty amount was deemed reasonable, and the fine was reduced in consideration of circumstances, as per legal precedents. Case-Laws Customs Mon, 28 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112320