9911796707
TMI Blog2017 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 under the Project Import Scheme. The goods so imported vide Bill of Entry No.B-0002703 dated 9.6.1993 were not utilised but lying idle in Pondicherry. Against appellant's application, Ministry of Industry, Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Pondicherry project was not possible to be started, appellant shifted the capital goods to Goa and such shifting was done in terms of the Project Import Certificate issued by the Ministry of Industry in terms of letter dated 7.2.1995. In that letter, in para 2(iii) the earlier certificate issued for Pondicherry project on 10.4.1992 was referred and the goods imported in terms of previous lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudication order, learned adjudicating authority has mentioned that duty free project import of capital goods was allowed on 10.4.1992 by letter of the DGTD relating to Pondicherry project. On that basis, appellant says that such goods were imported by the aforesaid bill of entry. Subsequently when it intended to shift the capital goods so imported to Goa, it took permission of the Industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of the Project Import licence. That not being done, that led the adjudicating authority to deal the appellant in dark who proceeded and made levy of additional duty of customs of Rs. 19,00,285/- followed by redemption fine of Rs. 2 lakhs. 8. When Notification No.230/86 dated 3.4.1986 relating to the Project Import Regulation is read, that does not exhibit any embargo or barrier restricting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of the judgment of the Apex Court in the case of Jacsons Thevara 1992 (61) ELT 343 (SC). We do agree that if the appellant has not installed the machinery brought through the aforesaid bill of entry, that shall be a case of violation of the Project Import licence. Therefore factual enquiry is needed to reach to a proper conclusion. We do agree with Revenue that post import conditions to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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