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2012 (12) TMI 270 - CESTAT, MUMBAIImport of machines – violation of condition – alleged that as against import of 8 machines permitted under the aforesaid licence, the appellants imported 10 machines – Held that:- Machines were imported in the guise of ‘Spares and Accessories for Nos. of High Speed Take-up Machines’ in violation of Import Control Regulations and the Project Import Regulations - M/s. JKSL imported additional items of machinery and equipment for use in their Polyester Staple Fibre (PSF) plant against the aforesaid licences issued for their PFY Expansion project and cleared the same at concessional rate of duty applicable to Project Imports in gross violation of the Import Trade Control Regulations and Project Import Regulations by mis-representing the facts and giving the impression that the same were required for the PFY Expansion project - request is for post facto approval, which implies that after transferring the plant they are seeking the approval for the same - they have once again sought permission for shifting of the equipment from their PFY plant to their PSF plant. This very conduct of the appellant itself makes it clear that they have violated the terms and condition of the Project Import Regulations - they are not eligible for the benefit of the said Regulations and the concessional rate of duty prescribed under CTH No. 84.66/98.01 of the Customs Tariff Waiver of pre-deposit – Held that:- Appellants had a cash and Bank balance of Rs. 13.6 crores as on 31-3-2011 and, therefore, the plea of the financial hardships made by the appellants is not borne out of the record of the case - appellant directed to make a pre-deposit of 50% of the customs duty confirmed against them
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