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TMI Blog2019 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (AR) and Shri SR Nair, Inquiry Officer (AR) for respondent ORDER Per: C J Mathew M/s Marico Ltd was proceeded against in relation to imports effected against five licenses issued under Export Promotion Capital Goods scheme in the Foreign Trade Policy notified under Foreign Trade (Development & Regulation) Act, 1992 and, in order no. CC- (RT) 1/2010 ACC dated 12th January 2010, Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urth paragraph of notification no. 44/2002-Cus, mirroring paragraph no. 5.9 of the Handbook of Procedures relevant to the Foreign Trade Policy 2002- 07, requiring the installation of capital goods at the place indicated in the license by removal for re-installation elsewhere, even though installed at the declared premises initially, without intimation to the customs authorities. 3. According to L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise & Customs, Goa [2017 (348) ELT 577 (Tri-Mumbai)], Learned Counsel seeks relief. 4. Learned Authorised Representative opposed the submissions made on behalf of appellant by placing reliance on the decision of the Hon'ble High Court of Bombay in Zenith Computers Ltd v. Commissioner of Central Excise [2014 (303) ELT 336 (Bom)] that defined the scope of appellate jurisdiction vested in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the addresses that were originally, or subsequently by amendment, included in the licenses. It would appear that the facts now established are not in congruity with the facts that guided the adjudicating authority in arriving at his conclusions. Therefore, the decision in re Zenith Computers Ltd does not find application here. 6. That the capital goods were installed, and utilized, at location ..... X X X X Extracts X X X X X X X X Extracts X X X X
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