CESTAT allows cross-examination despite deliberate delay on the part of appellant to cross-examine

L M Wind Power Blades India P Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)

The case of L. M Wind Power Blades India Pvt Ltd vs. C.C.-Kandla before the CESTAT Ahmedabad involved an appeal against the rejection of the declared assessable value, confiscation, demand of customs duty, and imposition of penalty. The appellant argued that they had imported used goods, specifically Turning Cradle LM 47.6 P#02 and Blade Shell Lifting Device LM 46.7/56.0P, which were necessary for the manufacture of Rotor Blades used for wind turbines.

However, the revenue authority concluded that the import

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