https://www.taxtmi.com/caselaws?id=258890 A customs exemption under Notification No. 64/88-Cus. was conditional on a valid exemption certificate and the category of hospital covered by that certificate. The record showed the certificate had been issued for a hospital treated under paragraph 2 of the notification, not paragraph 1, and the Commissioner (Appeals) had relied on an unsupported assumption to the contrary. Once the DGHS withdrew the certificate for non-fulfilment of the stipulated conditions, the exemption ceased to operate and the continuing liability to customs duty remained enforceable. The duty demand was therefore sustainable and the original demand was restored. en-us Wed, 25 Mar 2015 00:00:00 +0530 Thu, 23 Apr 2015 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258890 A customs exemption under Notification No. 64/88-Cus. was conditional on a valid exemption certificate and the category of hospital covered by that certificate. The record showed the certificate had been issued for a hospital treated under paragraph 2 of the notification, not paragraph 1, and the Commissioner (Appeals) had relied on an unsupported assumption to the contrary. Once the DGHS withdrew the certificate for non-fulfilment of the stipulated conditions, the exemption ceased to operate and the continuing liability to customs duty remained enforceable. The duty demand was therefore sustainable and the original demand was restored. Case-Laws Customs Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258890