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2023 (5) TMI 304 - AT - CustomsBenefit of exemption - import of machine for construction of roads - Violation of the condition of actual use - Serial No. 230 of Notification No. 21/2002-CUS dated 01.03.2002 - denial of benefit on the ground that the rigs were not even sent to NHAI site after importation and at the time of importation the appellant company had claimed that the appellant company was awarded with a road construction contract by NHAI and that the rigs were not found in the possession of the appellant company. Whether the imported goods were used for construction of roads? - Whether they were used for any other purpose than construction of roads? - Whether the imported goods were sold within a period of five years from the date of importation? - Whether the imported goods were otherwise disposed of? HELD THAT:- There is no dispute that the imported goods were used for construction of roads from March 2004 to October 2004. Though the goods were shifted to DMRC site there is no statement on record from any official of DMRC that the goods were utilize for any other purpose than construction of roads. Had the goods been used for any other purpose than construction of roads then it was possible for Revenue to lay their hands on such evidence. From the case records, such evidence is not forth coming. Therefore, it is not proved that the goods were used for any other purpose than construction of roads. Revenue has not established that the goods were sold by the appellants. The only issue remaining is whether the goods were otherwise disposed of by the appellants. From the case records, it appears that though at the time of seizure the goods were in custody of other person than the importer, however Revenue has not established that the goods were disposed off to other person forever and importer did not have any control over the goods. Further, the control was with the appellant that is why the installments were being paid for the finance raised by the appellant. Above discussion establishes that the importer company has not violated the specified conditions of exemption notification and therefore, the impugned order is not sustainable. Appeal allowed.
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