https://www.taxtmi.com/caselaws?id=52145 The Tribunal found the appeal maintainable despite being filed by a successor Commissioner. It dismissed the objection on the extended period of limitation, ruling that the issue raised in the appeal was valid. The Tribunal held that machinery imported under concessional duty rates must be installed at the specified location. Non-compliance with Project Imports Regulations led to confiscation and penalty under Section 111(o) of the Customs Act. The case was remanded for re-adjudication to consider the respondents' entitlement to exemption under Notification No. 154/86. en-us Thu, 17 Apr 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52145 The Tribunal found the appeal maintainable despite being filed by a successor Commissioner. It dismissed the objection on the extended period of limitation, ruling that the issue raised in the appeal was valid. The Tribunal held that machinery imported under concessional duty rates must be installed at the specified location. Non-compliance with Project Imports Regulations led to confiscation and penalty under Section 111(o) of the Customs Act. The case was remanded for re-adjudication to consider the respondents' entitlement to exemption under Notification No. 154/86. Case-Laws Customs Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52145