https://www.taxtmi.com/caselaws?id=335923 The Tribunal confirmed the demand under Section 125 (2) of the Customs Act for imported medical equipment, finding non-compliance with post-import conditions despite the appellant's arguments based on State Government certificates. The imposition of penalties was upheld, with the original penalty deemed sufficient in remand proceedings. The continuing obligation under the exemption notification for free treatment was stressed, leading to confiscation under Section 111 (o) of the Customs Act. The Tribunal maintained the penalty at &8377; 10,000, emphasizing the enforceability of post-import conditions even after rescission of the notification. en-us Mon, 24 Oct 2016 00:00:00 +0530 Tue, 13 Dec 2016 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335923 The Tribunal confirmed the demand under Section 125 (2) of the Customs Act for imported medical equipment, finding non-compliance with post-import conditions despite the appellant's arguments based on State Government certificates. The imposition of penalties was upheld, with the original penalty deemed sufficient in remand proceedings. The continuing obligation under the exemption notification for free treatment was stressed, leading to confiscation under Section 111 (o) of the Customs Act. The Tribunal maintained the penalty at &8377; 10,000, emphasizing the enforceability of post-import conditions even after rescission of the notification. Case-Laws Customs Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335923