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2017 (5) TMI 938 - AT - Customs100% EOU - import of second hand machinery for installation and use at Nagpur unit - benefit of N/N. 53/97 dated 3.6.97 - Subsequently, the appellant obtained permission from the Assistant Commissioner, Nagpur to transfer the machinery to their Raipur unit - denial of benefit of notification on the ground that the goods were not installed by the appellant and is transferred to another unit - the claim of appellant is that the goods were not cleared for home consumption and is merely transferred from one warehouse to another - Held that: - goods have been removed from one warehouse to another. However, even though the goods have not been cleared for home consumption, the same have not been accounted for to the satisfaction of the proper officer inasmuch as the condition under which such warehousing was permitted was not satisfied - the Customs authorities have rightly demanded the Customs duty on the goods which have been found uninstalled and unused - benefit denied - appeal dismissed - decided against appellant.
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