Home Case Index All Cases Customs Customs + AT Customs - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 178 - AT - CustomsImport of capital goods - exemption Notification No. 53/97 - installation of the machinery within one year - the bill of entry in this case was filed on 27.10.1997 and at that time there was no provision in the Notification No. 53/1997-Cus. dated 3.6.1997 that the goods imported there under should be installed within the period of one year - Held that:- the goods after import were warehoused at the Nagpur unit of the appellant which is other than the unit in respect of which the LOP was issued. These goods were later transferred to Raipur unit in favour of which LOP was issued. It is also seen that it is only after the amendment of Notification No. 53/1997-Cus that the provision for procurement of goods from public warehouse or private warehoused was added to the said notification and at the same time the condition of installation of goods during the prescribed time was also added. The transfer of goods from Nagpur unit to the Raipur unit for which LOP was issued took place after such amendments. Thus, there is prima facie some rationale behind the primary adjudicating authority applying conditions of the Notification No. 53/1997-Cus as amended (as applicable on the date of such transfer) which contained the requirement of installation of the goods within the prescribed period. The appellant has not been able to make out a good case for complete waiver of pre-deposit - stay granted partly.
|