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Strict Compliance With Custom Duty Exemption Notification Required: CESTAT Hyderabad
Case Law Details
- Case Name
- Durgabai Deshmukh Hospital & Research Centre Vs Commissioner of Customs (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Durgabai Deshmukh Hospital & Research Centre Vs Commissioner of Customs (CESTAT Hyderabad)
The appeal before the CESTAT Hyderabad challenged the Order-in-De Novo dated 20.05.2013, whereby the adjudicating authority confirmed the demand of customs duty, ordered confiscation of imported medical equipment under Section 111(o) of the Customs Act, 1962, and imposed redemption fine and penalties. The appellant had imported various medical equipment during 1990 to 1993 without payment of customs duty by claiming exemption under Notification No. 65/88-Cus. on the strength of Custo...
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