Jaslok Hospital And Research Center vs Union Of India (Uoi) And Ors. [Alongwith ...

The Supreme Court upheld the cancellation of the Customs Duty Exemption Certificate (CDEC) issued to the appellant hospital under Notification No. 64/88-Cus, stating that the hospital failed to meet the conditions specified in para 2 of the Table annexed to the Notification. The Court emphasized that compliance with the conditions for exemption is mandatory and that the DGHS acted within its authority in withdrawing the CDECs. The appeals were dismissed, affirming the High Court's decision to reject the writ petition challenging the DGHS's orders.