2024 (3) TMI 1051

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....L ) , MR. RAJU Shri Devashish K Trivedi , Advocate for the Appellant Shri Himanshu P Shrimali , Superintendent ( AR ) the Respondent ORDER RAMESH NAIR Brief facts of the case leading to the present appeal are that the Appellant M/s. Brij Kishore Goel being a Chartered Engineer issued a Certificate based on documents so submitted for installation and use of such imported embroidery m....

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....submitted to him and believing that what is told to him to be true and correct issued the said Certificate without any knowledge whether the machines were diverted or otherwise as the purpose for which the certificate is issued only pertains to installation and use and not in furtherance of business transaction under the Customs Act, therefore it cannot be presumed by the Department that he was di....

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....ct that the Appellant had issued such Certificate for installation and use of machinery which is a mandatory requirement under the EPCG Scheme without verifying the installation of machine in the premises of the factory of the importer. The purpose of such certificate issued by a Chartered Engineer is not only to facilitate installation of machinery as imported under the EPCG Scheme but the instal....