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2016 (10) TMI 441 - AT - CustomsNon-fulfillment of export obligation - denial of exemption from duty under section 25 of Customs Act, 1962 - import of second hand rotary sizer - Export Promotion Capital Goods (EPCG) licence with eligibility for concessional rate of duty of 10% - conditions to be fulfilled under notification no. 28/1997 dated 1st April 1997 - failure to comply with installation of machinery so as to fulfill export obligation - whether is is justified to hold that usage to which the imported goods were to be subjected, remained unfulfilled and appellant liable to action under the Customs Act, 1962? Held that: - the Directorate General of Foreign Trade has, in exercise of its original and exclusive statutory jurisdiction, amended the terms of the licence to waive the condition of installation. With waiver of that condition, the requirement of installation had been done away with and, hence, the scope of contravening that condition was eliminated. - the impugned order based on a non-existent condition set aside - appeal allowed - decided in favor of appellant.
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