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2018 (12) TMI 1122 - AT - CustomsBenefit of exemption - import of specified goods - Deployment of road Construction projects - N/N. 21/2002-Cus dated 1st March 2002 - import of hydraulically operated self-propelled piling rig Model No. HR-80 - appellant did not comply with the timelines insisted upon in the adjudication proceedings - Held that:- The utilisation for some work on behalf of M/s Delhi Metro Rail Corporation, indisputably not among the statutory instruments enumerated in the exemption notification, as well as other bodies has been held to be breach of the undertaking. An averment of an official of the said Corporation has been relied upon to exclude the possibility of deployment in road contracts. As for as the other deployments are concerned, the adjudicating authority could not be expected to arrive at a conclusion in the absence of material furnished by the noticee. The appellant, admittedly, did not comply with the timelines insisted upon in the adjudication proceedings. The reasons for such failure were placed on record before the original authority. The deployment on any road construction project would suffice for continuing entitlement to the exemption, the object of utilisation on the different projects must be examined - the matter is remanded back to the original authority before whom the appellant shall produce details of deployment and that authority shall cause the veracity to be ascertained before rendering a fresh adjudication order - appeal allowed by way of remand.
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