This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
In case of confiscated goods assessee liable to pay duty only if he exercise option to redeem – SC
Case Law Details
- Case Name
- Fortis Hospital Ltd. Vs Commissioner of Customs (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Brief Facts of the case
The appellant is the successor of M/s.Wockhardt Hospital and Heart Institute (referred to as the ‘Institute’ hereinafter) had a hospital at Bangalore. In the year 1990, the said Institute imported a Cardiac Catherization Laboratory (known as Angiography system) with its spares/accessories.
The said Institute applied for exemption from payment of import duty taking shelter under the Notification no. 64/88-Cus dated 01.03.1988. This notification provides for exemption on medical equipment imported against Custom Duty Exemption Certificate issu...
