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TMI Blog2005 (5) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... er : V.K. Agrawal, Member (T)]. M/s. Accord Cotspin Ltd. imported second-hand machinery under EPCG Scheme without payment of duty. As the appellants could not fulfil the export obligation, the machinery imported by them was seized on 3-5-2000 and subsequently the Commissioner under the impugned order has confiscated the machinery with option to the Appellants to redeem the same on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery after being imported has been embedded to earth and as such has become immovable property which is not liable to seizure under the provisions of Customs Act; that only the goods which are movable can be put under seizure. He has relied upon the decision of Delhi High Court in the case of Sardar Parduman Singh v. Union of India others [1987 (166) ITR 115]. He, therefore, contended that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation cast upon them and on account of which benefit of exemption was granted at the time of importing the machines. 3. We have considered the submissions of both the sides. Learned Advocate is not contesting the duly liability on capital goods imported by them under EPCG Scheme. Duty has to be discharged by the Appellants as they have not fulfilled the export obligation. We agree with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Appellant, can be treated as immovable property. It is not embedded to the earth in the sense that these were erected piece by piece in the factory. The machines by no stretch of imagination can be called immovable on being installed in the factory of the Appellants. Admittedly, the export obligation has not been fulfilled by the appellants and as such machines are liable for confiscation un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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