TMI Blog2019 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... tion no. 44/2002- Cus dated 19th April 2002 is a composite exemption for facilitating an export promotion scheme. That the export obligation in pursuance of the license had been fulfilled is also not in question. The objectives of the notification, and indeed of the export promotion scheme in the Foreign Trade Policy, should prevail over technical irregularities that were repaired in the fullness of time - Visiting detriment of confiscation and penalties under section 111 and 112 of Customs Act, 1964 in the light of such rectification, and compliance with export obligation, would not be appropriate. Appeal allowed - decided in favor of appellant. - APPEAL NO: C/347/2010 - A/85114/2019 - Dated:- 17-1-2019 - Shri C J Mathew, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olicy 2002- 07, requiring the installation of capital goods at the place indicated in the license by removal for re-installation elsewhere, even though installed at the declared premises initially, without intimation to the customs authorities. 3. According to Learned Counsel for appellant, the premises at which the goods were re-installed were also their own and that, though the addresses was not listed in the license, subsequent amendments had been effected by the licensing authority to incorporate these. Furthermore, it is his contention that the export obligation was discharged in full and that the licensing authority had certified so in the knowledge of the place of utilisation of the imported capital goods. He places reliance on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods had been deployed at the addresses that were originally, or subsequently by amendment, included in the licenses. It would appear that the facts now established are not in congruity with the facts that guided the adjudicating authority in arriving at his conclusions. Therefore, the decision in re Zenith Computers Ltd does not find application here. 6. That the capital goods were installed, and utilized, at locations which had been, either originally or through amendment, approved by the licensing authority is not in question. Notification no. 44/2002- Cus dated 19th April 2002 is a composite exemption for facilitating an export promotion scheme. That the export obligation in pursuance of the license had been fulfilled is also not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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