https://www.taxtmi.com/caselaws?id=343200 The Tribunal upheld the Commissioner's order, confirming the duty demand of Rs. 1,88,26,572 and penalties on a 100% Export Oriented Unit for uninstalled and unused machinery imported under Customs Notification No. 53/97-Cus. The Tribunal ruled that the appellant was obligated to comply with the amended conditions requiring machinery installation within one year, introduced by Notification No. 65/99-Cus. Customs officials were deemed justified in demanding duty under Section 72 of the Customs Act as the machinery was not installed or used as required, leading to non-accountability. en-us Thu, 18 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343200 The Tribunal upheld the Commissioner's order, confirming the duty demand of Rs. 1,88,26,572 and penalties on a 100% Export Oriented Unit for uninstalled and unused machinery imported under Customs Notification No. 53/97-Cus. The Tribunal ruled that the appellant was obligated to comply with the amended conditions requiring machinery installation within one year, introduced by Notification No. 65/99-Cus. Customs officials were deemed justified in demanding duty under Section 72 of the Customs Act as the machinery was not installed or used as required, leading to non-accountability. Case-Laws Customs Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343200