2003 (9) TMI 94

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....m the view expressed by another Bench in Mediwell Hospital & Health Care Pvt. Ltd. v. Union of India and Ors. - 1997 (1) SCC 759 insofar as it imposes a condition to avail of the benefit of the exemption from payment of import duty in accordance with Exemption Notification No. 64/88-Customs, dated 1st March, 1988 to issue an advertisement on monthly basis in a local newspaper that the total number....

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....d with, it would be unnecessary to have further condition imposed requiring the importers to advertise the same; that mere advertisement in a newspaper would not necessarily establish that importers have in fact complied with the condition or that the statement contained in the advertisement was correct; that further verification, in any event would be necessary; that the object is to serve the in....