Supreme Court · 2007 INSC 1108 · Decided 31 October 2007
Jaslok Hospital & Research Centre v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1108 · [2007] 11 S.C.R. 733
- Case number
- CIVIL APPEAL No. 7284/2005
- Decided
- 31 October 2007
- Bench
- ASHOK BHAN, H.S. BEDI, V.S. SIRPURKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
,.) . Customs Duty: ExemptionNotificationNo. 64188-Cus. Dated 1.3.1988-Table__,_ c Paras I and 2-Assessees granted Customs Duty Exemption Certificates under para 2-CDEs withdrawn for violation of conditions for grant of exemption-Three/four years thereafter assessees claiming change in category of CD Es is that assessees are not entitled to exemption under any clause of Table annexed to the Notification, therefore, no question of change of category would arise-Besides, change of category was sought after three/four years of withdrawal of CD Es-It was clearly an afterthought in
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