narrating certain more facts ultimately, it was alleged that hospital fraudulently obtained CDEC from the DGHS to avail duty exemption and as they ... condition that Customs duty exemption certificate would be produced. Subsequently, CDEC No. Z 37022/5/93-MG dated 2.6.94 was issued by the DGHS
clearance was obtained on the strength of a Customs Duty Exemption Certificate [CDEC for short] of the Director-General of Health Services [DGHS for short ... Heard both sides. Learned Counsel submitted that, though DGHS who had issued CDEC to the appellants in respect of the medical equipment and subsequently withdrew
goods was obtained on the strength of Customs Duty Exemption Certificate (CDEC, or short) of the Director-General of Health Services (DGHS, for short ... Heard both sides. Learned Counsel submitted that, though DGHS who had issued CDEC to the appellants in respect of the medical equipment and subsequently withdrew
allowed duty-free clearance on production of Customs Duty Exemption Certificate (CDEC) issued by the Director-General of Health Services (DGHS) and that the said ... been cancelled by DGHS. It is pointed out that, against cancellation of CDEC, the party had moved the Hon'ble High Court of Kerala
dated 1.3.88, on the basis of Customs Duty Exemption Certificate (CDEC) issued by the Director General of Health Services. The DGHS, later on, cancelled ... CDEC under intimation to the Customs authorities. The DGHS letter dated 31.10.2000 disclosed that the appellants had not fulfilled the free treatment conditions
clearances were allowed on the basis of a Customs Duty Exemption Certificate (CDEC) produced from the Director General of Health Services. An Installation Certificate ... they were shown as a hospital of category 4 in the CDEC. However, this certificate was not produced. Moreover, the exemption certificate was withdrawn
Scanner imported by them and, consequently, the Customs Duty Exemption Certificate (CDEC) issued by the Director-General of Health Services (DGHS) was withdrawn by that
Services vide their letter dated 27-10-1997 had withdrawn the two CDECs issued to the appellants on the ground that they were not having
sustaining the lower authority's finding that Customs Duty Exemption Certificate (CDEC) and Installation Certificate in respect of the medical equipments had not been
