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2012 (9) TMI 678 - CESTAT, NEW DELHIImport of second hand knitting machine – goods imported under EPCG licence – alleged that appellant had not produced the installation certificate as required – Held that:- When the importer approached for discharge from obligations that he undertook at the time of import the concerned Superintendent has worked out the liability as per terms of Condition 4 - SCN just wants to ignore condition 4 for the reason that installation certificate was not produced and export obligation was not fully discharged. When the importer did not produce installation certificate prompt action should have been taken. If any penalty was required to be imposed it should have been done at least when the importer approached the department for de-bonding - At that time also no action was taken - it was not a violation serious enough to be acted upon - Appeal dismissed.
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