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2009 (4) TMI 292 - AT - CustomsAppellants100% EOU, imported 199 machineries as capital goods free of duty in terms of Notification No. 52/2003-Cus., dated 31-3-2003 – shifting of 21 machineries to another bonded approved premises - demand raised alleging violation of notification ibid inasmuch as capital goods imported not used – assessee states that even before the machines were shifted, they were put to use in the first premises for a period of nearly four years. When the Superintendent visited new premises, it was clarified that the machineries were under repair and maintenance - we find that the goods which were imported and shifted to the new premises were already in use by the appellants for a period of four years. Therefore, it cannot be alleged that the goods were never put to use. The contention of the appellant that the goods were not in working condition has to be appreciated. In any case, there is no removal of the goods from the bonded premises to any other place. It should also be appreciated that the appellants had achieved fairly good level of export performance. – held that duty is payable only at the time of de-bonding. There is no merit in the impugned order demanding duty
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