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2018 (8) TMI 965 - AT - CustomsViolation of import conditions - EPCG license - an allegation has been made that the appellant had diverted the machines imported under EPCG scheme and not installed the same in the address declared in the license - N/N. 22/2013 - Held that:- Revenue has sought to disregard the rent agreement on the basis of what the land lord told the Revenue officials. However, no statements of the said land lord were recorded, nor the said land lord was confronted with the said rent agreement. In these circumstances, the charge that the appellant had not entered into the rent agreement for the said premises cannot be upheld. There is no merit in the Revenue’s allegations that the explanation given by the importer is false or incorrect. The appellant has claimed that the machine was not sold or disposed off or transferred by him to anybody else and, thus, there is no violation of that condition of the notification. It has been argued that the different address for installation is a curable defect for which they have already made an application to DGFT and which has yet not been not decided. There is no violation on the part of the importer, on account of which the duty could have been demanded or machines could have been confiscated. The appellants application for change of address is pending with DGFT and any action could have only be taken if DGFT rejects the said application. Appeal allowed - decided in favor of appellant.
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