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
Notification was availed on the strength of the Customs Duty Exemption Certificate (CDEC) issued by the Director General, Health Services (DGHS). The DGHS ... letter dated 12-12-1997 cancelled the above said CDEC issued to the appellants based on the Supreme Court's decision in " Mediwell
dated 1.3.88 on the strength of Customs Duty Exemption Certificate (CDEC) dated 3.4.1992 issued by DGHS, New Delhi. The equipment was installed at the premises ... Court of Karnataka against their DGHS letter dated 12.12.1997 cancelling the earlier CDEc Certificate and also the detention memo issued by the Superintendent of Customs
claimed the exemption on
the strength of Customs Duty Exemption Certificate
(CDEC) No Z.37021/63/86-MG(P) dated 09.12.1988
issued by the Director ... letter F No Z 37021/63/86-MG
dated 08.01.2001 withdrew the CDEC issued by them
under Notification No 64/88-Cus dated
Directorate-General of Health Services (DGHS), whereby the Customs Duty Exemption Certificates (CDEC) which had been issued by the DGHS to the hospital to facilitate ... connection, the learned counsel has further contended that, though the cancellation of CDECs was not challenged by the hospital before any court
Customs duty in terms of Customs Duty Exemption Certificate (hereinafter referred as CDEC) issued by the Director General of Health Services (hereinafter referred as DGHS ... importer to ascertain whether the importer fulfilled the conditions for obtaining/retaining CDEC for import of hospital equipments. The information furnished by the importer
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
basis of customs duty exemption certificate (herein after
referred to „CDEC‟) issued by the Director General of Health Services (herein
Page No. 3
after referred ... notification of 64/68 of the customs
department dated 01.03.1968 for retaining CDECs for import of hospital
equipments/ spares and accordingly withdrew the Custom Duty
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
