2001 (6) TMI 400

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....ri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with consent of parties, after waiving deposit. 2. The appellant imported, 522 sewing machines in July and August, 1999, claimed and was granted their clearance without payment of duty in terms of Notification 29/97. The notification exempts from duty goods covered ....

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....duty payable on these 224 machines on 30-11-1999. Investigations revealed that out of the remaining machines, 219 machines were installed in the appellant's factory at the address specified in the import licences, and the remaining 79 installed at another factory at Bhandup. 3. The notice issued to the appellant at the conclusion of the investigation proposed denial of the benefit of the n....

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....ence in law. It is also obviously untrue in the light of the facts that the appellant had enough money to pay Rs. 1.32 crores to buy these machines, rent two premises for their installation and incur expenses in this connection. His omission to intimate the appropriate authorities of the sale or to attempt to pay duty on the machines further emphasises his mala fides. In these circumstances, we fi....

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....n. The Commissioner accepts the latter contention, but finds that the condition in the notification that the goods should be installed in the factory of the importer has not been complied with. It is settled law that that a notification should be construed strictly, and it is not permissible, in construing a notification go into the intention behind it. The condition 6 has been contravened in that....