Home Case Index All Cases Customs Customs + AT Customs - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 114 - CESTAT MUMBAIProject import - permission for setting up a similar project in Goa permitting change of location from Pondicherry to Goa - confiscation for the reason the condition of the Project Import licence could not be fulfilled by appellant - Held that: - When N/N. 230/86 dated 3.4.1986 relating to the Project Import Regulation is read, that does not exhibit any embargo or barrier restricting transfer of capital goods from shifting a project from one place to other - learned Commissioner shall conduct enquiry from the Goa Commissionerate as to whether the goods covered by the aforesaid bill of entry have arrived in Goa and installed thereat. If he is satisfied, that may not constitute violation of project of Project Import - matter is remanded to learned adjudicating authority to conduct a thorough enquiry and arrive at a proper conclusion affording reasonable opportunity of hearing to the appellant - appeal allowed by way of remand.
|