TaxTMI 
TaxTMI 
2007 (1) TMI 604
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....ee is aggrieved by an order dated 3rd May, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. C/157/2004-NB(C) [2006 (193) E.L.T. 123 (Tribunal)]. 2. The assessee had imported some machinery under the EPCG Scheme whereby the assessee was under an obligation to make some exports. Since this was not done, proceedings were taken against the assessee u....
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....ion and no question of law arises on this score. 5. The third contention of learned counsel was that the machinery imported by the assessee is embeded in the earth and, therefore, it could not be confiscated. 6. Reliance has been placed on Section 111(o) of the Customs Act which reads as under :- "111. Confiscation of improperly imported goods, etc. - The following goods brought ....
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....E.L.T. 321 (S.C.). 8. A perusal of the circular particularly Clause (e) of paragraph 4 shows that even if a machinery is attached to the earth, it can be considered as goods if it can be dismantled without substantial damage to its components. Paragraph 4(e) of the circular reads as under :- "4(e) If items assembled or erected at site and attached by foundation to earth cannot be disma....