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TMI Blog2017 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ived in Goa and installed thereat. If he is satisfied, that may not constitute violation of project of Project Import - matter is remanded to learned adjudicating authority to conduct a thorough enquiry and arrive at a proper conclusion affording reasonable opportunity of hearing to the appellant - appeal allowed by way of remand. - C/772/06-Mum - A/87739/17/CB - Dated:- 24-5-2017 - Mr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri S. N. Kantawala, Advocate, with Shri Brijesh A, Advocate, for appellant Shri M. K. Mall, Assistant Commissioner (AR), for respondent ORDER Per: D.N. Panda Import of certain goods was made by appellant for manufacture of photographic colour films in Pondicherry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 3 of the above letter also permitted that the certificate covers the goods of earlier import. Learned Commissioner did not consider these aspects but arrived at a conclusion that the project import was for Pondicherry and was registered under Notification No.132/95-Cus. dated 19.4.1985 but Goa project was subjected to Notification No.90/94-Cus. dated 1.3.1994. Not only he confirmed the duty payable but also imposed redemption fine of ₹ 2 lakhs. Appellant relies on the judgment of Apex Court in the case of Jacsons Thevara v. Collector of Customs Central Excise - 1992 (61) ELT 343 (SC). to support its contention. 4. Revenue supports adjudication. 5. Heard both sides and perused the records. 6. In para 1 of the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Project Import Regulation is read, that does not exhibit any embargo or barrier restricting transfer of capital goods for shifting of a project from one place to other. Therefore learned Commissioner shall conduct enquiry from the Goa Commissionerate as to whether the goods covered by the aforesaid bill of entry have arrived in Goa and installed thereat. If he is satisfied, that may not constitute violation of project of Project Import. In such circumstances, invocation of Section 111(o) of the Customs Act, 1962 is unwarranted when the intention of the appellant does not appear to be mala fide. 9. With the above direction, the matter is remanded to learned adjudicating authority to conduct a thorough enquiry and arrive at a prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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