https://www.taxtmi.com/caselaws?id=45471 Medical equipment imported under an exemption notification could not be seized and confiscation proceedings could not be sustained while the exemption certificate remained valid and uncancelled. The court held that a continuing condition of exemption may be enforced only after the competent authority examines the alleged breach and follows due procedure, including notice of violation and, where applicable, demand of customs duty. Because no cancellation, completed inquiry, or duty demand was shown, the seizure was unlawful. The impugned order was set aside and the equipment was directed to be released. en-us Wed, 17 Nov 1999 00:00:00 +0530 Thu, 01 Jan 2026 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45471 Medical equipment imported under an exemption notification could not be seized and confiscation proceedings could not be sustained while the exemption certificate remained valid and uncancelled. The court held that a continuing condition of exemption may be enforced only after the competent authority examines the alleged breach and follows due procedure, including notice of violation and, where applicable, demand of customs duty. Because no cancellation, completed inquiry, or duty demand was shown, the seizure was unlawful. The impugned order was set aside and the equipment was directed to be released. Case-Laws Customs Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45471