COMMR.OF CUSTOMS(ACC) MUMBAI vs SRI HARKISONDAS NURROTAMDAS HOS.&RES.CEN — C.A. No. 9807/2011

Summary of C.A. No. 009807/2011 On November 5, 2012, the Supreme Court dismissed both Civil Appeals 9806 and 9807 filed by the Commissioner of Customs against Harkisondas Nurrotamdas Hospital & Research Centre. The Court found that the Customs Tribunal's decision relied upon a binding larger bench precedent (Bharath Diagnostic Centre case) that the revenue had not challenged, thereby attaining finality. No question of law arose for consideration. The appeals were dismissed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.