Supreme Court of India
M/s. Andromeda Foundation India P. Ltd. v. D.G.H.S. and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the appellant's general conduct has been most unsatisfactory, as despite be- ing called upon to furnish specific details time and again, it had not done so.
Judgment, page 7
From the headnote
Customs Act, 1962_ - Notification dated 1.3.1988 and 10.8.1993 - Import of medical equipment availing conces- c sion in terms of exemption Notification - Authorities called upon importer to furnish specific details but it failed to do so - Withdrawal of exemption certificate - Propriety of - Held: Proper as the conduct of the importer was not satisfactory - Having imported medical equipment on concessional terms, it was incumbent on importer to have scrupulously observed the condition of imports and follow guidelines designed to ~ ensure that equipment was properly utilized and furnish infor-
Authorities it was built on
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