Commissioner of Customs
New Custom House, Panambur
Mangalore 575 010.
6. The Deputy Commissioner of Customs
New Custom House, Panambur
Mangalore 575 010. ...Respondents ... allow such Institutions to avail exemption
under the said exemption notifications. The very
purpose of such exemption will be defeated if the
conditions are allowed
financial scam involving custom free, import of expensive medical equipment worth thousand crorcs on the basis of custom duty exemption certificates issued by the Directorate ... Customs was required to quantify the amount of customs duty forgone in cases where equipment/machinery was released with or without production of customs exemption
also found that no exemption Notification was involved. Where, therefore, the exemption was obtained subject to Customs Notification No. 116/88, there is no justification ... customs was originally embodied in Sea Customs Act. That Act was repealed by the Customs Act, 1962 . The main object of the Customs
revoked the Customs Duty Exemption Certificate
(CDEC) dated 16.5.1990 given in favour of the
petitioner to avail exemption from customs duty in
respect of certain ... were
imported by the petitioner-Hospital in the year 1989
claiming exemption from customs duty under the
Notification No.64/88-Cus. dated
comply with the continuing obligation, cannot have the benefit of the exemption of customs duty. This Court also ruled that the contentions of the petitioner ... Customs, Bangalore. The said communication categorically provide for institution of enquiries under the Customs Act as to whether the institutions were entitled to such exemption
customs Act, 1962 by the Central Government appointing and empowering certain officers of the customs Department to exercise the powers under the Customs Act . They ... makes, -
(i) a claim in writing to the Collector of Customs for such exemption and executes a bond or legal undertaking before such authority
customs duty. Needless to mention the Government has granted exemption from payment of customs duty with the sole subject that 40% of all outdoor patients ... appellant who had the benefit of importing the hospital equipment with exemption of customs duty under the notification should notify in the local newspaper every
exemption, pleading bar of promissory estoppel against the revenue from resiling from the exemption Notification ?
15. The Notification operates only on the levy of customs ... enables the levy of customs duty on "goods imported into" India.
16. The levy of customs duty and exemption therefrom depend upon exigencies
goods and raw materials worth Rs. 4.24 Crore and had availed exemption from customs duty amounting to Rs. 5.92 Crore. This was on the condition ... export oriented unit and had availed of exemption from the Customs Department in terms of notification issued by the Department and that in terms
show that the changes made by Notification No. 44/2001-Customs provide for exemption on end-use basis. The end-use is steel manufacturing. Along ... Minister has been produced. It is stated therein that the Customs exemption has been granted to steel plant to help improve their viability. Viability
