2017 (7) TMI 114

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....ing idle in Pondicherry. Against appellant's application, Ministry of Industry, Government of India, vide letter F.No.15(950)/94-CGF dated 7.2.1995 accorded permission for setting up a similar project in Goa permitting change of location from Pondicherry to Goa. 2. Revenue's allegation is that the condition of the Project Import licence could not be fulfilled by appellant for which the goods were liable to be confiscated under Section 111(o) of the Customs Act, 1962 and consequences of law in that regard shall apply. 3. Appellant submits that in the year 1992, it obtained licence for manufacture of photographic colour films in Pondicherry and duty free project imports was granted in respect of capital goods for set up of the s....

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....er of the DGTD relating to Pondicherry project. On that basis, appellant says that such goods were imported by the aforesaid bill of entry. Subsequently when it intended to shift the capital goods so imported to Goa, it took permission of the Industry Ministry in terms of letter dated 7.2.1995. The said letter mentions about the earlier permission granted for Pondicherry project to be governed by the fresh Project Import licence for import of capital goods and permission was also granted to import additional items for Goa project. That certificate also covered the earlier imports arrived to be governed by such revised Project Import licence. 7. Record does not reveal as to whether while issuing the show cause notice dated 11.8.2004, any ....