2015 (7) TMI 94

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....sh, AR ORDER Per: Archana Wadhwa: After hearing both sides, we find that the appellant, which is a Govt. of Kerala Undertaking, imported various capital goods for appellant's pollution control treatment plant, in terms of Notification No. 97/2004 dated 17.9.2004 under EPCG Scheme. The last import was made in February 2008 and in terms of the conditions of the said notification, the sa....

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....nds produced by them before the Commissioner. However learned A.R. has not received any report from the Commissioner. 3. On being asked, learned advocate explains that the imported goods are meant for Pollution Control Project which envisages Acid Recovery Plant as also Copper Recovery Plant and Neutralisation Plant. It is a huge project and installation of the various capital goods required ti....

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....ication No. 97/2004 provides a period of six months for installing the imported capital goods, under EPCG Scheme but also confers powers and jurisdiction to the concerned Customs and Central Excise officers for extending the period in question. The appellant's prayer for extension on various grounds stands rejected by the lower authorities. There is no period upto which the extension can be gr....

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....eriod. 5. At this stage, learned A.R. submits that even if the period of 5 years is taken into consideration, still appellant has not installed the machinery. 6. On a careful consideration of the issue involved, we find that notification in question does not restrict itself to the period for which extension can be granted for installation of the imported capital goods. The genuineness and bo....