https://www.taxtmi.com/caselaws?id=350287 The appeal concerning the duty-free import of a CT Scanner under Notification 64/88 Cus. was dismissed by the Tribunal. The appellant failed to meet the conditions of the notification, specifically related to providing free treatment to certain categories of patients. Despite contesting the factual findings and citing unavailability of senior counsel, the Tribunal upheld the original authority's decision due to the appellant's failure to provide sufficient evidence. Legal precedents emphasized the importance of complying with pre-conditions for exemption from customs duty, leading to the dismissal of the appeal based on established legal principles. en-us Fri, 11 Aug 2017 00:00:00 +0530 Thu, 02 Nov 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350287 The appeal concerning the duty-free import of a CT Scanner under Notification 64/88 Cus. was dismissed by the Tribunal. The appellant failed to meet the conditions of the notification, specifically related to providing free treatment to certain categories of patients. Despite contesting the factual findings and citing unavailability of senior counsel, the Tribunal upheld the original authority's decision due to the appellant's failure to provide sufficient evidence. Legal precedents emphasized the importance of complying with pre-conditions for exemption from customs duty, leading to the dismissal of the appeal based on established legal principles. Case-Laws Customs Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350287