https://www.taxtmi.com/caselaws?id=51724 Notification No. 64/88-Cus. granted duty-free import of medical equipment only while the stipulated free-treatment conditions continued to be satisfied. Where the hospital failed to provide the required free outpatient and indoor treatment, and the exempting certificate was withdrawn on that basis, the exemption could not survive. The importer remained under a continuing obligation to comply with the notification's conditions, and breach at any stage justified duty liability. On that reasoning, confiscation, duty demand and penalty were upheld because the post-import conditions for exemption were not fulfilled. en-us Mon, 19 Aug 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51724 Notification No. 64/88-Cus. granted duty-free import of medical equipment only while the stipulated free-treatment conditions continued to be satisfied. Where the hospital failed to provide the required free outpatient and indoor treatment, and the exempting certificate was withdrawn on that basis, the exemption could not survive. The importer remained under a continuing obligation to comply with the notification's conditions, and breach at any stage justified duty liability. On that reasoning, confiscation, duty demand and penalty were upheld because the post-import conditions for exemption were not fulfilled. Case-Laws Customs Mon, 19 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51724