https://www.taxtmi.com/caselaws?id=796379 Customs-duty exemption for a diagnostic centre remained unavailable because the applicable notification conditions, including the inpatient-bed requirement, were undisputedly not met. DGHS communications expressing a view that diagnostic centres need not maintain beds, and seeking clarification or their inclusion, did not amend those binding conditions. Review on newly discovered material requires relevant evidence that was unavailable despite due diligence and could alter the judgment; it cannot be used to re-argue the merits. The communications therefore did not support review, and the review petition was dismissed. en-us Fri, 31 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796379 Customs-duty exemption for a diagnostic centre remained unavailable because the applicable notification conditions, including the inpatient-bed requirement, were undisputedly not met. DGHS communications expressing a view that diagnostic centres need not maintain beds, and seeking clarification or their inclusion, did not amend those binding conditions. Review on newly discovered material requires relevant evidence that was unavailable despite due diligence and could alter the judgment; it cannot be used to re-argue the merits. The communications therefore did not support review, and the review petition was dismissed. Case-Laws Customs Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796379