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2018 (8) TMI 1242 - CESTAT HYDERABAD100% EOU - customs private bonded warehouse - whether the appellant has violated the Provisions of Section 58 of the Customs Act, 1962 read with Notification No. 52/2003 -CUS in relation to capital goods which were imported without payment of duty? Held that:- There is no dispute that the capital goods which were imported without payment of duty claiming the benefit of Notification No. 52/2003 were transferred out of the EOU after their importation and bonding in the EOU. Though, there is a claim of the appellant the machinery was not installed in DTA unit, it is a finding of the Adjudicating Authority that the machinery was installed and used for the manufacture of the goods in DTA unit - Both the Lower Authorities have recorded a concurrent finding and the machinery which were imported by claiming the exemption for installation in EOU, were not installed, were found in DTA. Appellant was not able to produce any documents to show that they done so by seeking the permission of the Revenue Authorities. In the absence of any such evidence, the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is incorrect and the findings reached by the lower authorities is correct - also, penalties imposed by First Appellate Authority are appropriate. Appeal dismissed - decided against appellant.
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