https://www.taxtmi.com/caselaws?id=407388 The Court addressed a challenge to a customs notification under Article 21 of the Constitution, emphasizing the need to ameliorate difficulties faced by the petitioner and others. It directed the respondent to consider extending exemptions for imported oxygen concentrators beyond state entities to individuals. Additionally, the Court suggested exempting IGST on oxygen concentrators for individuals and granted an interim direction for import clearance of an oxygen concentrator pending the final decision. The Court appointed an Amicus Curiae, ordered depositing the IGST amount with the Court for clearance, and scheduled the next hearing for further proceedings. en-us Thu, 06 May 2021 00:00:00 +0530 Sat, 08 May 2021 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407388 The Court addressed a challenge to a customs notification under Article 21 of the Constitution, emphasizing the need to ameliorate difficulties faced by the petitioner and others. It directed the respondent to consider extending exemptions for imported oxygen concentrators beyond state entities to individuals. Additionally, the Court suggested exempting IGST on oxygen concentrators for individuals and granted an interim direction for import clearance of an oxygen concentrator pending the final decision. The Court appointed an Amicus Curiae, ordered depositing the IGST amount with the Court for clearance, and scheduled the next hearing for further proceedings. Case-Laws Customs Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407388