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2017 (10) TMI 150 - AT - CustomsProject import - import of Microprocessor based ticketing machine including Access Control Systems and Validator - denial of concessional rate of duty on the ground that the appellant did not produce installation certificate even after reminder letters - Held that: - The Tribunal in the case of Creative Industries P. Ltd. Vs CC & CEX, Hyderabad [2008 (6) TMI 23 - CESTAT Bangalore] had held that non-production of installation certificate for the purpose of Regulation (7) of the Project Import Regulations, 1986 is only procedural requirement and not a condition determining the eligibility of the impugned goods for the benefit of concessional rate of assessment - the non-submission of the installation certificates, especially considering that appellant has submitted other proof to establish the installation, cannot then sustain the demand of merit rate of duty in respect of the goods imported vide Bill of Entry No.5219 dt. 25.01.1989 namely computerized PCB in-circuit tester - decided in favor of appellant. Import of Validator - appellants have contended that the goods were never cleared by them - Held that: - From the facts of the case, it emerges that appellants had not mentioned or produced evidence for abandoning the goods during the time that they were in bond. We therefore hold that the Commissioner (Appeals) cannot be faulted in his conclusion that plea of the appellant for abatement of the duty on the warehoused goods they were not cleared cannot be entertained notwithstanding such warehoused goods were disposed of by the department - decided against appellant. Liability of Interest - Held that: - as the goods were imported in 1989 and the legal statutory provisional for enabling charging of interest was introduced only w.e.f 26.5.1995 by the Finance Act, 1995, hence there is merit in the appellant s contention that no interest can be demanded in respect of the imports which was done in 1989 - decided in favor of appellant. Decided partly in favor of appellant.
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