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TMI Blog2007 (1) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... 3rd May, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. C/157/2004-NB(C) [2006 (193) E.L.T. 123 (Tribunal)]. 2. The assessee had imported some machinery under the EPCG Scheme whereby the assessee was under an obligation to make some exports. Since this was not done, proceedings were taken against the assessee under the Customs Act and a penalty wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... core. 5. The third contention of learned counsel was that the machinery imported by the assessee is embeded in the earth and, therefore, it could not be confiscated. 6. Reliance has been placed on Section 111(o) of the Customs Act which reads as under :- 111. Confiscation of improperly imported goods, etc. - The following goods brought from a place outside India shall be liable to confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circular particularly Clause (e) of paragraph 4 shows that even if a machinery is attached to the earth, it can be considered as goods if it can be dismantled without substantial damage to its components. Paragraph 4(e) of the circular reads as under :- 4(e) If items assembled or erected at site and attached by foundation to earth cannot be dismantled without substantial damage to its com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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