https://www.taxtmi.com/caselaws?id=213686 The Petitioner, a multi-specialty hospital, imported diagnostic equipment under a customs duty exemption but failed to fulfill the obligation of providing free treatment as required. The Customs Duty Exemption Certificates (CDECs) were canceled, reinstated, and then canceled again due to non-compliance. The Petitioner sought re-categorization under a more beneficial category, which was initially rejected. The Court held that the rejection based on the initial categorization was legally unsustainable. The Petition was allowed, setting aside the cancellation of CDECs, and directing reconsideration of re-categorization under a more favorable category within three months. en-us Tue, 19 Jul 2011 00:00:00 +0530 Tue, 29 May 2012 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213686 The Petitioner, a multi-specialty hospital, imported diagnostic equipment under a customs duty exemption but failed to fulfill the obligation of providing free treatment as required. The Customs Duty Exemption Certificates (CDECs) were canceled, reinstated, and then canceled again due to non-compliance. The Petitioner sought re-categorization under a more beneficial category, which was initially rejected. The Court held that the rejection based on the initial categorization was legally unsustainable. The Petition was allowed, setting aside the cancellation of CDECs, and directing reconsideration of re-categorization under a more favorable category within three months. Case-Laws Customs Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213686