7284/2005.
8. The appellant obtained Customs Duty Exemption Certificate
(for short `CDEC), from the Directorate General of Health
Services (DGHS), for import of various ... Dated 1st March, 1988 (for
short the Notification). CDECs issued to the appellant
relate to import of medical equipments for the period between
7284/2005.
8. The appellant obtained Customs Duty Exemption Certificate (for short `CDEC'), from the Directorate General of Health Services (DGHS), for import ... Dated 1st March, 1988 (for short 'the Notification'). CDECs issued to the appellant relate to import of medical equipments for the period between
Director General of Health Services (DGHS) while granting
Customs Duty Exemption Certificate (CDEC) wrongly categorized the appellant - hospital
in Category 2 instead of Category ... categorization after
6
three years of the cancellation/withdrawal of CDEC.
On the other hand, in the present case, we find that the appellant
terms of evasion of Customs Duty and by concealment of facts obtained
CDEC in respect of MRI and Lithotripsy machines and by violating the provisions
