https://www.taxtmi.com/caselaws?id=53703 Conditional exemption under Notification No. 64/88-Cus. required the importer to comply continuously with the obligation to provide free treatment to the prescribed categories of patients. The record did not show compliance with the requirement to treat at least 40% of outdoor patients and eligible indoor patients free of charge. Breach of these continuing conditions rendered the imported medical equipment liable to confiscation under the Customs Act, with consequential duty demand and penalty sustained. Enforcement was held permissible even after rescission of the notification and despite a long lapse of time, because the obligation remained continuing during the relevant period. en-us Mon, 13 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53703 Conditional exemption under Notification No. 64/88-Cus. required the importer to comply continuously with the obligation to provide free treatment to the prescribed categories of patients. The record did not show compliance with the requirement to treat at least 40% of outdoor patients and eligible indoor patients free of charge. Breach of these continuing conditions rendered the imported medical equipment liable to confiscation under the Customs Act, with consequential duty demand and penalty sustained. Enforcement was held permissible even after rescission of the notification and despite a long lapse of time, because the obligation remained continuing during the relevant period. Case-Laws Customs Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53703