https://www.taxtmi.com/caselaws?id=207284 Contemporaneous official records and historical material may establish a hospital's charitable character for customs duty exemption under Notification No. 64/1988-Cus., even if the exemption application was earlier processed under another category. The Delhi High Court article notes that certificates, correspondence and committee material showing free OPD services and free beds supported treatment of the hospital as charitable, and no estoppel arose from the earlier classification. It further explains that substantial compliance with paragraph 2 of the Table could be accepted where later inspection made exact verification difficult, provided the material showed the exemption scheme's object was met. On that basis, withdrawal of the customs duty exemption certificates was held unsustainable. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 07 Dec 2011 00:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207284 Contemporaneous official records and historical material may establish a hospital's charitable character for customs duty exemption under Notification No. 64/1988-Cus., even if the exemption application was earlier processed under another category. The Delhi High Court article notes that certificates, correspondence and committee material showing free OPD services and free beds supported treatment of the hospital as charitable, and no estoppel arose from the earlier classification. It further explains that substantial compliance with paragraph 2 of the Table could be accepted where later inspection made exact verification difficult, provided the material showed the exemption scheme's object was met. On that basis, withdrawal of the customs duty exemption certificates was held unsustainable. Case-Laws Customs Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207284