Case Law Details
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 imported goods were new, leading to an increase in the assessable value and subsequent demand of duty and penalty. Additionally, the benefit of the SHIS Scheme was denied on the grounds that the imported goods did not fall under the category of “relating to plastic sector” as required by the relevant notification.
The appellant sought cross-examination of the Chartered Engineer, Shri N J Lalwani, who initially certified the imported goods as used but later changed his stance. Despite several opportunities provided by the revenue authority, the appellant did not avail the opportunity for cross-examination, citing the non-supply of certain documents as a pretext.
The impugned order detailed the efforts made by the revenue authority to provide the necessary documents and opportunities for cross-examination. It concluded that the appellant’s delay in cross-examination was merely a tactic to delay the adjudication process. The order upheld the revised report of Shri N J Lalwani and confirmed the demand of duty.
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