TaxTMI 
TaxTMI 
2005 (9) TMI 97
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....oviding indoor and outdoor treatment to the patients who are generally of rural background and of limited economic resources. The petitioner, for various medical diagnostic and treatment, had imported medical equipments claiming benefit of exemption under Ministry of Defence (Department of Revenue) notification No. 64/88-Cus., dated 1-3-1988. In order to obtain exemption under the aforesaid notifi....
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....e granted, by an order made on 15-1-2001. Aggrieved by the same, petitioner is before this Court. 3.Apart from others, learned counsel appearing for the petitioner would contend, that before passing the impugned order, the respondent authorities had neither issued any show cause notice to the petitioner directing it to show cause why the certificate issued earlier for import of machinery sh....
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....he petitioner had the eligibility certificate, the customs duty had not been imposed on the machineries imported. 6.Now the respondent authorities are of the view that the petitioner has not complied with the terms and conditions of the notification. Therefore, they have cancelled the eligibility certificate issued earlier. In my opinion, the respondent authorities, without issuing a show cause n....