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    <title>2009 (5) TMI 92 - CESTAT, DELHI</title>
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    <description>The Tribunal upheld the denial of duty exemption for medical equipment imported by a hospital under Notification No. 64/88-Cus due to non-compliance with post-import conditions highlighted in a letter from the Directorate General of Health Services. The appellant&#039;s failure to challenge the letter promptly led to the dismissal of the appeal. Despite this, the Tribunal granted partial relief by waiving a penalty of Rs. 10,000 considering the appellant&#039;s past compliance.</description>
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      <description>The Tribunal upheld the denial of duty exemption for medical equipment imported by a hospital under Notification No. 64/88-Cus due to non-compliance with post-import conditions highlighted in a letter from the Directorate General of Health Services. The appellant&#039;s failure to challenge the letter promptly led to the dismissal of the appeal. Despite this, the Tribunal granted partial relief by waiving a penalty of Rs. 10,000 considering the appellant&#039;s past compliance.</description>
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