https://www.taxtmi.com/caselaws?id=126345 The appellants imported medical equipment under a customs notification claiming exemption, but it was ruled that diagnostic centers are not eligible for such exemptions. Goods were confiscated for non-fulfillment of the exemption notification, with a redemption fine and penalties imposed. The appellants contested the penalties, alleging a violation of natural justice, but it was found that the principles of natural justice were not violated. The confiscation of goods was upheld, and while penalties were reduced, they were still imposed due to the appellants' actions. Appeals and stay applications were disposed of, with reduced penalties imposed. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 17:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126345 The appellants imported medical equipment under a customs notification claiming exemption, but it was ruled that diagnostic centers are not eligible for such exemptions. Goods were confiscated for non-fulfillment of the exemption notification, with a redemption fine and penalties imposed. The appellants contested the penalties, alleging a violation of natural justice, but it was found that the principles of natural justice were not violated. The confiscation of goods was upheld, and while penalties were reduced, they were still imposed due to the appellants' actions. Appeals and stay applications were disposed of, with reduced penalties imposed. Case-Laws Customs Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126345