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2009 (5) TMI 512 - CESTAT, BANGALOREEXIM-EPCG Scheme- Notification No. 44/2002-Cus., dated 19-4-2002- The two cars have been imported under the EPCG Scheme. The fact that the goods have been imported and put to use by the appellant is not in dispute. The violation pointed out by the revenue are only technical in nature for example, one of the objections is that they had not produced the installation certificate. Normally, the EPCG Scheme generally deals with the machineries and in respect of machineries imported, normally they are to be installed. But the case of the car is peculiar. The car is a transport vehicle and in respect of car, to obtain an installation certificate may not be appropriate. Moreover, the registration as a passenger vehicle and not as tourist vehicle has also been explained by the appellant as the amendment came only later. These are all only been explained by the appellant as the amendment came only later. These are all only technical violation for which the exemption cannot be denied. Moreover, based on the information submitted by the appellant, the JDGFT authorities have accepted their contention and issued the Export Obligation Discharge Certificate. In these circumstances, there is no warrant for taking action against the appellant. Further, the ingredients for invoking the longer period are also not available in this case.
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