https://www.taxtmi.com/caselaws?id=381145 The appellant, a charitable trust, purchased hospital equipment and claimed duty exemption under Notification No. 63/88-Cus. However, subsequent scrutiny found the appellant ineligible due to lack of government control and failure to produce required certificates. The Commissioner upheld the duty demand, leading to the appeal. The court emphasized the need for government control for exemption eligibility and dismissed the appeal, clarifying that double jeopardy does not apply to repeated proceedings. The judgment affirmed the Commissioner's order, denying the appellant's claim for customs duty exemption. en-us Mon, 03 Jun 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381145 The appellant, a charitable trust, purchased hospital equipment and claimed duty exemption under Notification No. 63/88-Cus. However, subsequent scrutiny found the appellant ineligible due to lack of government control and failure to produce required certificates. The Commissioner upheld the duty demand, leading to the appeal. The court emphasized the need for government control for exemption eligibility and dismissed the appeal, clarifying that double jeopardy does not apply to repeated proceedings. The judgment affirmed the Commissioner's order, denying the appellant's claim for customs duty exemption. Case-Laws Customs Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381145