2014 (11) TMI 70

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.... JUDGEMENT Per : B.S.V.MURTHY The appellant obtained EPCG license on 4.8.2009 and imported capital goods. However, appellant failed to install the same and produce the installation certificate, which they were required to produce within six months from the date of import or within such extended period as may be allowed as per the Notification. Since the appellant failed to install the machi....

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....han four years after importation; according to the Notification, it is the Customs Authority which is still empowered to take action and the fact that extension of time has been granted for installation by DGFT has no relevance for the action to be taken against the appellant in terms of the Notification. 4. We have considered the submissions made by both sides. We do not agree with the submiss....

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....ication pending would serve no purpose as the goods have been seized and confiscated. Under these circumstances, we set aside the impugned order at this stage itself and remand the matter to the original adjudicating authority to proceed ahead on the basis of proceedings already initiated if the appellant fails to install Plant and Machinery within the extended period granted by DFGT. We are only ....