Jaslok Hospital & Research Centre vs Union Of India & Others

The Supreme Court held that the cancellation of the Customs Duty Exemption Certificate (CDEC) under Notification No.64/88-Cus was justified as the appellant hospital failed to meet the specified conditions for exemption, particularly those outlined in para 2 of the Notification. The Court emphasized that compliance with the conditions is essential for maintaining the exemption status. The appeals were dismissed, affirming the High Court's decision that upheld the DGHS's cancellation of the CDECs.