https://www.taxtmi.com/caselaws?id=151974 Import clearance for hospital equipment under Notification No. 21/2002-Cus. turned on whether the available medical education certificate was enough despite the absence of an essentiality certificate from the hospital head. The tribunal treated the Director of Medical Education's certificate as sufficient for provisional clearance, but found no basis to stay the reassessment order. Clearance of the consignments was therefore permitted, subject to execution of a bond covering the differential duty. en-us Tue, 08 Sep 2009 00:00:00 +0530 Thu, 20 Jun 2013 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151974 Import clearance for hospital equipment under Notification No. 21/2002-Cus. turned on whether the available medical education certificate was enough despite the absence of an essentiality certificate from the hospital head. The tribunal treated the Director of Medical Education's certificate as sufficient for provisional clearance, but found no basis to stay the reassessment order. Clearance of the consignments was therefore permitted, subject to execution of a bond covering the differential duty. Case-Laws Customs Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151974