TaxTMI 
TaxTMI 
2003 (11) TMI 458
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....dent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the appellants against the impugned order-in-original vide which the Commissioner had ordered the confiscation of the goods and imposed penalty as detailed therein on them. 2. The facts are not much in dispute. The appellants obtained EPCG licence on 18-7-1995 by declaring that they would import capital goods for ....
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....se the licence holder has violated this condition which is prescribed in the Export-Import Policy as well as the Customs Notification. This violation is admittedly only of a technical nature. The imported capital goods have not been sold. They have been utilised for discharge of export obligation. The nature of the export activity was such that these could only have been utilised by travel agents ....
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....y them, vide letter dated 11-9-1996 (copy of which is at 56 of the paper book). Even earlier to that, similar letter was also sent by them on 24-7-1996 (copy of which is at page 66 of the paper book). Therefore, the observations of the learned Counsel that no intimation was given by the appellants regarding the places of installation of the computer systems to the authorities are factually incorre....