TaxTMI 
TaxTMI 
2018 (8) TMI 965
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....e appellant argued that they had imported three embroidery machines purchased on high seas sale basis from M/s Rudrani Impex. The matter regarding imports by M/s Rudrani Impex was investigated by DGRI and as a result there was an enquiry against appellant. He pointed out that appellant had applied for the EPCG license on 16/08/2013 and had clearly mentioned in the said application the address of the supporting manufacturer. He produced the rent deed dated 12.09.2013 in respect of said premises. He pointed out that the imports were made in September, 2013. He pointed out that the said premises was declared as supporting manufacture premises on the grounds that they had entered into an agreement for renting the premises to the appellant. Howe....
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....de with the appellant. He pointed out that no statement of the land lord was recorded and the rent agreement which is duly notarized was not shown to the land lord. 3. Ld. AR argued that the appellant applied for IEC code on 24.07.2013 wherein the address of the supporting manufacturer was mentioned. He pointed that the rent agreement was entered in the month of September, 2013. On this basis he argued that the rent agreement is false and fabricated. He also relied on the condition no. 15, 16 & 17 of the License which read as follows: "15. The capital goods are to be installed at the following address: Name and Address of the Supporting Member SL.No. Name Address Type of Unit Registration No. 1 Vency Crea....
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....rther that if the importer, including an importer who is a Common Service Provider (CSP), is not registered with the Central Excise or if the importer is a service provider (other than a CSP), as the case may be, he may produce the said certificate of installation and usage issued by an independent Chartered Engineer : Provided also that in the case of manufacturer exporter and merchant exporter having supporting manufacturer(s) or vendor(s) or in the case of import of irrigation equipment for use in contract farming for export of agricultural products or in the case of importer rendering services, the capital goods may be installed at the factory or premises of such other person whose name and address is endorsed on the authorisat....
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...., he had produced the rent agreement. Revenue has sought to disregard the rent agreement on the basis of what the land lord told the Revenue officials. However, no statements of the said land lord were recorded, nor the said land lord was confronted with the said rent agreement. In these circumstances, we are unable to uphold the charge that the appellant had not entered into the rent agreement for the said premises. 5. The perusal of the conditions prescribed in Para 15-17 (para 3 above) on the condition sheet of the EPCG License would show that importer was required to install the said machines at the premise declared in the license and he was suppose to produce the certificate within 6 months from the completion of imports against the....