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2015 (12) TMI 1090 - AT - Customs100% EOU - appellants failed to install Secondhand Textile Machinery (capital goods) within the stipulated time of one year, or within the extended period - Confiscation of goods - exemption under Notification No. 53/1997-Cus dated 03.6.1997 as amended by Notification No. 52/2003-Cus dated 31.3.2003 - Imposition of redemption fine and penalty - Held that:- The goods were allowed to be imported and the duty on the same was exempted for a specific purpose, as per the conditions of the exemption notification (supra) and the appellant was bound by the conditions. On failure to comply with those conditions, the goods are not eligible for the exemption provided by the said notification and they are liable to pay applicable customs duty. In Macmillan India Limited (2007 (10) TMI 186 - CESTAT, BANGALOR), the goods related to Information Technology and export obligations were already met. In Paras Fab International (2010 (6) TMI 184 - CESTAT, NEW DELHI), the issue was whether the entire premises of 100% EOU should be treated as warehouse, and whether for captive consumption within the bonded premises, ex-bond bill of entry has to be filed and duty paid. The issue in Gemini Metal Works (1984 (12) TMI 314 - MADRAS HIGH COURT) related to cancelation of license and is not relevant in the instant case. On the other hand, we find our views are fortified by the decisions of this very Bench of the Tribunal in the case of M/s. Siddeshar Spinning Pvt. Limited vs. CCE, Bhavnagar [2013 (9) TMI 585 - CESTAT AHMEDABAD], which had also followed the earlier decisions of the Tribunal in the case of Nava Bharat Enterprises Limited - [2009 (12) TMI 396 - CESTAT, BANGALORE], Philips India Limited vs. Commissioner of Customs, Mumbai - [2000 (12) TMI 195 - CEGAT, MUMBAI] and Taurus Novelties Limited vs. Commissioner of Customs, Bangalore - [2004 (7) TMI 162 - CESTAT, BANGALORE]. The demand of duty with interest would suffice the cause of justice in the instant case and confiscation of the goods and penalty on the appellant are not warranted. - Decided partly in favour of assessee.
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