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2021 (3) TMI 1079 - HC - CustomsProduction of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - directory or mandatory direction - production of “sale invoices” for having sold the computerized PCB in-circuit Tester for test bench for Ticket Office Machines - discharge of the obligation to produce the proof of installation or not - failure to clear the “validator” imported vide Bill of Entry No.5668 dated 24.10.2009 - charging of ware house interest for the uncleared goods - levy/charge of interest under Section 61 of the Customs Act, 1962 (delayed clearance of goods from warehouse) - HELD THAT:- Bangalore Tribunal in the case of CREATIVE INDUSTRIES P. LTD. VERSUS CC. & C. EX. (A-II), HYDERABAD [2008 (6) TMI 23 - CESTAT BANGALORE], wherein it was held that non-production of installation certificate is only a procedural requirement and not a condition determining the eligibility of the impugned goods for the benefit of concessional rate of assessment. The Tribunal further noted that the said decision was affirmed by the High Court Of Andhra Pradesh as reported in CCE. & C., HYDERABAD VERSUS CREATIVE INDUS. (RAJAHMUNDRY) P. LTD. [2012 (10) TMI 646 - ANDHRA PRADESH HIGH COURT]. The Tribunal also referred to the decision of the other Tribunal which also held that the installation certificate is only a procedural requirement. The Tribunal after considering the documents placed, was satisfied that the assessee has produced proof to establish installations and therefore, it was held that the Department cannot sustain the demand of merit rate of duty in respect of goods imported vide Bill of Entry No.5219 dated 25.01.1989. For such reasons, the assessee succeeded before the Tribunal. The appeal is dismissed as no substantial questions of law arises for consideration.
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