https://www.taxtmi.com/caselaws?id=52140 The Tribunal ruled in favor of the appellant in an appeal against the Commissioner's order for duty recovery on a treadmill system imported under an exemption notification. The Tribunal held that the absence of indoor patient facilities did not disqualify the appellant from the exemption and that the time limit for duty recovery had expired. It was determined that the goods were liable for confiscation, and the penalty imposed was reduced based on legal precedents. The appeal was partially allowed, with the penalty set at Rs. 25,000. en-us Fri, 02 May 2003 00:00:00 +0530 Fri, 01 Oct 2010 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52140 The Tribunal ruled in favor of the appellant in an appeal against the Commissioner's order for duty recovery on a treadmill system imported under an exemption notification. The Tribunal held that the absence of indoor patient facilities did not disqualify the appellant from the exemption and that the time limit for duty recovery had expired. It was determined that the goods were liable for confiscation, and the penalty imposed was reduced based on legal precedents. The appeal was partially allowed, with the penalty set at Rs. 25,000. Case-Laws Customs Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52140