2005 (9) TMI 94

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....gistration Act, 1980 ('the Act' for short). The society is engaged in the conduct of scientific research and treatment based on Naturopathy and Yoga. The petitioner - society is recognised by the Department of Scientific Research, Ministry of Science and Technology, Government of India. In furtherance of the research objects of the petitioner - society, it had imported medical equipments claiming ....

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....ty exemption. 2.Nearly after 10 years from the date of import of machineries under the eligibility certificate issued by the respondent authorities, an order is now made withdrawing the eligibility certificate granted, by an order made on 31-10-2000. Aggrieved by the same petitioner - society is before this Court. 3.Apart from others, learned Counsel appearing for the petitioner - society would ....

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....rtificate was issued by the respondent authorities as required under Notification No. 64/88-Cus., dated 1-3-1988. Petitioner - society, by making use of the notification so issued, had imported certain machineries between 4-4-1990 to 7-7-1991. Since the petitioner - society had the eligibility certificate, the customs duty had not been imposed on the machineries imported. 6.Now the respondent aut....