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2019 (2) TMI 318 - AT - CustomsEPCG Scheme - non-installation of capital goods at the place indicated - N/N. 44/2002-Cus denied - Held that:- It is on record that the imported goods had been deployed at the addresses that were originally, or subsequently by amendment, included in the licenses. It would appear that the facts now established are not in congruity with the facts that guided the adjudicating authority in arriving at his conclusions. That the capital goods were installed, and utilized, at locations which had been, either originally or through amendment, approved by the licensing authority is not in question - Notification no. 44/2002- Cus dated 19th April 2002 is a composite exemption for facilitating an export promotion scheme. That the export obligation in pursuance of the license had been fulfilled is also not in question. The objectives of the notification, and indeed of the export promotion scheme in the Foreign Trade Policy, should prevail over technical irregularities that were repaired in the fullness of time - Visiting detriment of confiscation and penalties under section 111 and 112 of Customs Act, 1964 in the light of such rectification, and compliance with export obligation, would not be appropriate. Appeal allowed - decided in favor of appellant.
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