https://www.taxtmi.com/caselaws?id=365493 Customs duty demand, confiscation, redemption fine, penalty and denial of EPCG benefit were held unsustainable where the alleged breach was non-installation of imported capital goods at the licence address. The appellant produced a rent agreement and explained that the original premises became unavailable, requiring installation at a nearby location. The Revenue relied on an alleged landlord version, but no statement was recorded and the landlord was not confronted with the rent agreement. As the appellant had sought amendment of the address before final action and the goods were not shown to have been sold, transferred or diverted, the breach was not established and the impugned order was set aside. en-us Tue, 14 Aug 2018 00:00:00 +0530 Fri, 21 Feb 2020 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365493 Customs duty demand, confiscation, redemption fine, penalty and denial of EPCG benefit were held unsustainable where the alleged breach was non-installation of imported capital goods at the licence address. The appellant produced a rent agreement and explained that the original premises became unavailable, requiring installation at a nearby location. The Revenue relied on an alleged landlord version, but no statement was recorded and the landlord was not confronted with the rent agreement. As the appellant had sought amendment of the address before final action and the goods were not shown to have been sold, transferred or diverted, the breach was not established and the impugned order was set aside. Case-Laws Customs Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365493