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2015 (7) TMI 94 - AT - CustomsExtension of installation period - import of capital goods for appellant's pollution control treatment plant - Notification No. 97/2004 dated 17.9.2004 - Held that:- Notification in question does not restrict itself to the period for which extension can be granted for installation of the imported capital goods. The genuineness and bona fide of delay on the part of the assessee is required to be assessed from various circumstances available in a particular case. As already observed, the appellant is a Government of Kerala Undertaking and is primarily depending upon the funds to be provided by the Government. Further, the fact that this is a huge plant can be considered as one of the reasons resulting in delay in installation. The appellant has already given an undertaking that all the machineries would be installed by December 2015. Accordingly, we consider the request for extension of period upto December 2015 as genuine and bona fide and accept the same. The appellant would file quarterly reports with the concerned Customs and Central Excise officers indicating the machinery installed by them in the previous quarter and the officers would verify the appellant's claim regularly. - Decided in favour of assessee.
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