Supreme Court of India
Sunitadevi Singhan1a Hospital Trust and Anr. v. Union of India & Anr.
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From the headnote
Customs Act, 1962 - s. 129(8)(2) - Powers of tribunal - Scope of- Period of limitation u/s. 129(8)(2)-Applicabi/ity of .:.. Import of equipments by charitable trust - Exemption from payment of custom duty - Grant of, on basis of Notification - Non-compliance of the conditions laid down in Notification - Imposition of redemption fine and penalty by Custom Authorities - Upheld by tribunal - Application for rectification of quantum of redemption fine and penalty allowed-Appeal before Supreme Court b.v Trust that tribunal did not consider the fact that Trust had complied with the conditions laid
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