Judgment :- (Writ Petition is filed under Article 226 of the Constitution of India for issuance of Writ of certiorari to call for the records of the first respondent dated 12.11.1999 bearing No.Z.37034/17/93-MG and quash the same.) The petitioner has filed this writ petition challenging the impugned proceedings passed by the Directorate General of Health services, New Delhi, the first respondent herein dated 12.11.1999 whereby the Customs Duty Exemption certificate already issued to the petitioner had been revoked. 2. The reason for such revocation is that the petitioner hospital has not fulfilled the obligations under Notification No.64/88 Customs dated 1.3.1988. 3. There is no need to discuss the questions raised by the learned counsel in the case of Apollo Hospitals Enterprises Limited Vs. Union Of India Reported In (2001) 133 ELT 58 . As this Court discussed the arguments of both the sides elaborately in the above said judgment by allowing the writ petitions, the reasoning given in the said judgment for settling aside the order of the second respondent therein will hold good in this writ petition also. Hence, following the said judgment, this writ petition is also allowed and the matter is remanded to the first respondent for fresh consideration in terms of the judgment of this Court referred above. No costs.