https://www.taxtmi.com/caselaws?id=45939 SC allowed the appeal, set aside the tribunal's (CEGAT) order, and restored the Commissioner of Customs (Import) decision forfeiting the imported equipment and imposing penalty. The SC held the notice must be read as a whole but found the importer breached Notification conditions-failed to produce the installation certificate and did not reserve 10% beds at the hospital where the equipment was installed-so the exemption conditions were violated. The tribunal's contrary findings were unsustainable. There is no order as to costs. en-us Thu, 02 Aug 2001 00:00:00 +0530 Fri, 03 Oct 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45939 SC allowed the appeal, set aside the tribunal's (CEGAT) order, and restored the Commissioner of Customs (Import) decision forfeiting the imported equipment and imposing penalty. The SC held the notice must be read as a whole but found the importer breached Notification conditions-failed to produce the installation certificate and did not reserve 10% beds at the hospital where the equipment was installed-so the exemption conditions were violated. The tribunal's contrary findings were unsustainable. There is no order as to costs. Case-Laws Customs Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45939