2022 (7) TMI 1420

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....nanjay B. Deshmukh, for the Respondent. ORDER On 12th September, 2013 following order came to be passed : Heard learned Counsel for the parties. 2. RULE. Learned Counsel for the respondents waives service. 3. Prima facie, we find substance in the contention of the petitioner that the hospital equipments imported claiming the benefit of Notification No. 64....

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....f, the respondents shall not recover the alleged amount of Customs duty with interest as demanded in the demand notices, Exhibits G and K to the Petition. 2. Dr. Kantawala relies upon the judgment of the Hon'ble Apex Court in Fortis Hospital Ltd. v. Commissioner of Customs, Import [2015 (318) E.L.T. 551 (S.C.) = [2015] 57 taxmann.com 322 (SC) = [2015] 51 GST 103 (SC)] where the Hon'ble Ape....