COMMR.OF CUSTOMS(IMPORTS) MUMBAI vs HURKISONDAS NURROTUMDAS HOSPITAL & R.C. — C.A. No. 9806/2011

Case Summary: The Supreme Court dismissed Civil Appeal No. 9806/2011 filed by the Commissioner of Customs (Imports) Mumbai against Hurkisondas Nurrotumdas Hospital & Research Centre on November 5, 2012. The Court found that the Customs, Excise & Service Tax Appellate Tribunal's decision relied upon an earlier larger bench judgment (Bharath Diagnostic Centre case) that the revenue had not challenged and thus attained finality. Consequently, no question of law arose for consideration, and the appeal was dismissed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.