https://www.taxtmi.com/caselaws?id=53735 Exemption under customs notification is available only on strict compliance with every prescribed condition, and the claimant bears the burden of proving fulfilment. The imported medical equipment did not qualify under Notification No. 64/88-Cus. because neither the post-import obligations for free treatment and reserved beds nor the required Ministry of Health certification was shown. The alternative benefit under Notification No. 138/88-Cus. also failed because the evidence of eligible import conditions, affidavit, passport proof, and foreign-exchange payment was not produced. Duty demand and denial of exemption were therefore sustained. en-us Fri, 10 Sep 2004 00:00:00 +0530 Fri, 15 Oct 2010 09:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53735 Exemption under customs notification is available only on strict compliance with every prescribed condition, and the claimant bears the burden of proving fulfilment. The imported medical equipment did not qualify under Notification No. 64/88-Cus. because neither the post-import obligations for free treatment and reserved beds nor the required Ministry of Health certification was shown. The alternative benefit under Notification No. 138/88-Cus. also failed because the evidence of eligible import conditions, affidavit, passport proof, and foreign-exchange payment was not produced. Duty demand and denial of exemption were therefore sustained. Case-Laws Customs Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53735