https://www.taxtmi.com/caselaws?id=437125 Withdrawal of customs duty exemption to hospitals supplying imported medical equipment turns on factual compliance with notification conditions; the exemption was granted in public interest subject to conditions requiring at least 40% of outdoor patients to receive free treatment and at least 10% of beds reserved for low-income inpatients. The competent authority assessed post-import compliance and found free treatment provided at remote camps, not at the hospitals where exempted equipment is installed; therefore the hospitals failed the continuing onus to prove reservation of beds and 40% outpatient free treatment at the installation site, resulting in valid cancellation of Customs Duty Exemption Certificates as contrary to the exemptions purpose. en-us Wed, 26 Apr 2023 00:00:00 +0530 Thu, 29 Jan 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437125 Withdrawal of customs duty exemption to hospitals supplying imported medical equipment turns on factual compliance with notification conditions; the exemption was granted in public interest subject to conditions requiring at least 40% of outdoor patients to receive free treatment and at least 10% of beds reserved for low-income inpatients. The competent authority assessed post-import compliance and found free treatment provided at remote camps, not at the hospitals where exempted equipment is installed; therefore the hospitals failed the continuing onus to prove reservation of beds and 40% outpatient free treatment at the installation site, resulting in valid cancellation of Customs Duty Exemption Certificates as contrary to the exemptions purpose. Case-Laws Customs Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437125