Commissioner Of Customs (Import), ... vs M/S. Jagdish Cancer & Research Centre

The Supreme Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision to set aside the confiscation of imported equipment under Section 111(o) and penalty under Section 112 of the Customs Act, 1962, while affirming the liability for customs duty. The Court found that the show cause notice issued was invalid under Section 28(1) of the Customs Act, as it was not issued by a competent officer and was beyond the stipulated time. The Court clarified that the conditions for duty-free clearance under Notification No. 64/88 were not fully complied with, particularly regarding the provision of free treatment and bed reservations, but the lack of an installation certificate was not a valid ground for confiscation.