M/S.JASLOK HOSPITAL & RESEARCH CENTRE vs UNION OF INDIA .

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 conditions specified in para 2 of the Table annexed to the Notification. The Court emphasized that compliance with the conditions for duty exemption is mandatory and that the DGHS acted within its authority in withdrawing the CDEC. The appeals were dismissed, affirming the High Court's decision to uphold the DGHS's order.