https://www.taxtmi.com/caselaws?id=44412 SC allowed the appeal, holding that while exemption from customs duty is not an absolute right, a diagnostic centre meeting notification criteria is entitled to certification by the Ministry. The Court struck down the administrative refusal and the HC's rejection as violative of Article 14 for discriminatory treatment, and directed the authority to re-consider and issue the required certificate within three months. Because the appellant had furnished the prescribed undertaking and a bank guarantee for already imported equipment, the guarantee shall be discharged upon production of the certificate enabling duty exemption. en-us Tue, 17 Dec 1996 00:00:00 +0530 Tue, 14 Oct 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44412 SC allowed the appeal, holding that while exemption from customs duty is not an absolute right, a diagnostic centre meeting notification criteria is entitled to certification by the Ministry. The Court struck down the administrative refusal and the HC's rejection as violative of Article 14 for discriminatory treatment, and directed the authority to re-consider and issue the required certificate within three months. Because the appellant had furnished the prescribed undertaking and a bank guarantee for already imported equipment, the guarantee shall be discharged upon production of the certificate enabling duty exemption. Case-Laws Customs Tue, 17 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44412