https://www.taxtmi.com/caselaws?id=357443 Withdrawal of the Customs Duty Exemption Certificate was found unsustainable where the authorities relied mainly on missing old records and an alleged change in location of one monitor, without properly considering the hospital's charitable character, the limited research purpose of the import, and the claim that the equipment was later returned to a government body. The court held that mere repetition of the notification conditions and lack of traceable records were not enough to justify cancellation on the facts presented. The cancellation was quashed and the matter remanded for fresh consideration after notice and separate speaking orders. en-us Thu, 04 Jan 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357443 Withdrawal of the Customs Duty Exemption Certificate was found unsustainable where the authorities relied mainly on missing old records and an alleged change in location of one monitor, without properly considering the hospital's charitable character, the limited research purpose of the import, and the claim that the equipment was later returned to a government body. The court held that mere repetition of the notification conditions and lack of traceable records were not enough to justify cancellation on the facts presented. The cancellation was quashed and the matter remanded for fresh consideration after notice and separate speaking orders. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357443