https://www.taxtmi.com/caselaws?id=115398 Eligibility for exemption under Notification No. 64/88-Cus. depended on meeting the prescribed free-patient-treatment condition generally throughout the relevant period. The record showed free treatment above 40% in most years, with any shortfall limited to only a couple of years, and the later period could not ordinarily cure an earlier deficiency. On those facts, the applicant established a strong prima facie case for interim relief and was granted waiver of pre-deposit of the entire duty and penalty. en-us Thu, 02 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115398 Eligibility for exemption under Notification No. 64/88-Cus. depended on meeting the prescribed free-patient-treatment condition generally throughout the relevant period. The record showed free treatment above 40% in most years, with any shortfall limited to only a couple of years, and the later period could not ordinarily cure an earlier deficiency. On those facts, the applicant established a strong prima facie case for interim relief and was granted waiver of pre-deposit of the entire duty and penalty. Case-Laws Customs Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115398