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2019 (5) TMI 1174 - CESTAT MUMBAIViolation of import conditions - actual user condition - import of Hot Mix Plant Batch Type with Electronic Control and Bag Type with Filter Arrangement - it was found that just after the import, the said Hot Mix Plant were directly sent to and installed and used at Lonihkand Taluka, Haveli, Pune, instead of NHAI Project at Hyderabad - benefit of 21/2002-Cus dated 01.03.2002 (Sl.No.230) - HELD THAT:- On perusal of the Letter of Acceptance dated 29.06.2005 of NHAI, we find that the contract was for balance work of 4 laning of Nagpur – Hyderabad section and Hyderabad – Bangalore section of NH-7, in the State of Andhra Pradesh. But it was found that the said contract had been sub-contracted to M/s Sew on 03.02.2007, prior to the date of filing the Bill of Entry. It is admitted by the appellant that after clearance of the goods from Mumbai Port, the same were transferred to Lonikhand, Pune, though the lorry receipts were issued for Hyderabad, to be utilised in construction of road projects awarded by Pune Municipal Corporation - The adjudicating authority observed that such Projects / Contract awarded by Pune Municipal Corporation would not qualify for duty exemption under the notification. The appellant had filed the Bill of Entry on 13.12.2007 for use of the machine at Nagpur - Hyderabad section and Hyderabad – Bangalore section in the State of Andhra Pradesh. Hence, the letter dated 02.02.2007 of NHAI has no relevance in the present case - Admittedly, the appellant had violated / contravened the conditions of the notification and therefore, the adjudicating authority has correctly denied the benefit of notification. Appeal dismissed - decided against appellant.
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