2007 (1) TMI 604

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. ORDER The assessee 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, proceed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....There is nothing erroneous in this conclusion 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 imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is quoted in a decision of the Supreme Court, that is, Commissioner of Customs and Excise, Indore v. Virdi Brothers, 2007 (207) 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 th....