2009 (4) TMI 292

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...., Consultant, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - This appeal has been filed against Order-in-Original No. 12/2008, dt. 1-8-2008 passed by the Commissioner of Customs, Bangalore. 2. We heard both sides. 3. The appellants are 100% EOU manufacturing parts of earth moving equipment, conveyer parts and combustion eng....

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....proved both by the Development Commissioner as well as the Customs Authorities. It is only with the permission of the Customs Authorities, these machineries had been shifted. As the machines were not functional, they could not be put to use immediately. In the meantime, the Customs Officers visited the premises and found that the said machines were not being put to use. Consequently, proceedings w....

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.... the letter addressed to the Superintendent of Customs. It was pleaded that demand of duty on these machines which are still in the bonded premises is not legal. The appellants had cleared the goods only with the knowledge of the department. They had not been removed to any premises other than the approved bonded premises. In any case, it was urged that the demand of duty, at this stage, when the ....

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....nd of duty on capital goods imported when they are within the bonded premises is not legal. Even the Board's circular calls for certain liberal approach with regard to the extension of warehousing period in respect of the capital goods by EOU/EHTP/STP. 5. The learned departmental representative stated that though the goods were shifted to the new premises, they were never put to use. The plea o....