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TMI Blog2018 (8) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... no merit in the Revenue s allegations that the explanation given by the importer is false or incorrect. The appellant has claimed that the machine was not sold or disposed off or transferred by him to anybody else and, thus, there is no violation of that condition of the notification. It has been argued that the different address for installation is a curable defect for which they have already made an application to DGFT and which has yet not been not decided. There is no violation on the part of the importer, on account of which the duty could have been demanded or machines could have been confiscated. The appellants application for change of address is pending with DGFT and any action could have only be taken if DGFT rejects the said a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He pointed out that in December,2013, they were vested by Revenue officers who did not find the said machineries on the address declared in the license of the supporting manufacturer. But the machines were found in a different premise. He pointed that the machines were still owned by them and they were not sold or transferred to anybody else. He argued that in these circumstances, the violation is merely a technical violation. He pointed out that the said EPCG scheme requires submission of installation certificate within the period of six months. He argued that the Revenue had started action before completion of six months. He pointed that they had applied for amendment of address of the supporting manufacturer in their license to DGFT. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reation GR. Floor, 30,31,31 Jawahar Nagar, L.H. Road, Surat 395006 SSI 24-22-11-102066 16. In case of Merchant Exporters tied to supporting manufacturer(s), CGs are to be installed at the following address Name and Address of the Supporting Member SL.No. Name Address Type of Unit Registration No. 1 Vency Creation GR. Floor, 30,31,31 Jawahar Nagar, L.H. Road, Surat 395006 SSI 24-22-11-102066 17. The Authorisation holder shall submit Instal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or export of agricultural products or in the case of importer rendering services, the capital goods may be installed at the factory or premises of such other person whose name and address is endorsed on the authorisation referred to in condition (1) and also on the shipping bills and where the bond for full difference of duty, if necessary, in terms of condition (6) with or without a bank guarantee, as the case may be, is executed by the importer and such other person binding themselves jointly and severally to fulfill the export obligation and all other conditions of this notification and to pay duty with interest at the rate of 15% per annum in case of default. This shall not apply to a CSP : Provided also that agro units located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cense would show that importer was required to install the said machines at the premise declared in the license and he was suppose to produce the certificate within 6 months from the completion of imports against the said license. The notification also prescribes a similar condition in clause 10 thereof. The appellant s explanation that he had time of six months to produce the installation certificate and that due to exigency of land lord not honoring his commitment to give the premises on rent, he had to install machines at a different premise. It has been claimed that he had six months time to produce the installation certificate and for this purpose, he had applied in DGFT for amendment in the license condition to incorporate the new add ..... X X X X Extracts X X X X X X X X Extracts X X X X
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