2004 (8) TMI 522

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..... [Order per : S.S. Sekhon, Member (T)]. Appellants are a firm who imported duty free, medical equipments in the year 1988-90 and its Doctor proprietor. Imports were made after having applied for and obtaining a certificate from the Director General Health Services, after due verifications, of a Customs Duty Exemption under Notification 64/88. 2. On 21-1-99, Special Branch officers of B .....

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..... n-observance of the condition was sanctioned by the proper officer What would be liable to confiscation. In the present case, a Customs Duty Exemption certificate was issued by Director-General Health Services of India after he got the appellants premises and project verified. There was no misdeclaration or misleading information arrived at as regards no indoor facility such a facility, and its .....

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..... ligible to the benefit of notification. Appeal of Revenue in Gujarat Imaging Research Institute has been dismissed by the Supreme Court, 1998 (103) E.L.T. A113 (S.C.). Department has accepted the decision in case of Surlux and in case of Gautam Diagnostic [2001 (133) E.L.T. 812] benefit has been granted. No reason is therefore found to differ with these decision and visit the appellants with pen .....

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