https://www.taxtmi.com/caselaws?id=796379 Customs-duty exemption conditions remained binding because the DGHS communications only expressed a view that diagnostic centres need not maintain inpatient beds and sought clarification or their inclusion; they did not amend the applicable notifications. The notes state that newly discovered material supports review only when relevant, unavailable despite due diligence, and capable of changing the judgment. Review jurisdiction cannot be used to re-argue the merits. As the diagnostic centre undisputedly failed to meet the notification conditions, the communications did not justify 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 conditions remained binding because the DGHS communications only expressed a view that diagnostic centres need not maintain inpatient beds and sought clarification or their inclusion; they did not amend the applicable notifications. The notes state that newly discovered material supports review only when relevant, unavailable despite due diligence, and capable of changing the judgment. Review jurisdiction cannot be used to re-argue the merits. As the diagnostic centre undisputedly failed to meet the notification conditions, the communications did not justify 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