Case Law Details
Nortech Power Projects Private Limited Vs Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that denial of benefit of project import regulations and the concessional rate of duty despite clearly taking note of factual position is certainly an error of judgement.
Facts- The appellants have filed appeal against the order passed by Commissioner of Customs (Port), Customs House, Kolkata. Vide the said order, the Commissioner had directed the finalization of provisional assessment u/s. 18(2) of the Customs Act read with Regulation 17 of the Project Import Regulations, 1986 for the project that was registered by the appellant denying them the project imports benefits under the said regulation, and levying merit rate of duty as applicable besides payment of interest. Commissioner also directed confiscation of the goods for non-compliance of the post import conditions of the Project Import Regulations. He, however, gave the appellant an option of redemption and allowed the release of the said goods on payment of redemption fine and penalty imposed on the appellant u/s. 112(a) of the Customs Act, 1962.
Conclusion- Held that in the first place issuance of Show Cause Notice in itself is grossly misplaced and misdirected. Moreover, this has been compounded by the Ld. Adjudicating Authority by adjudicating the matter against the appellants. Despite clearly taking note of the factual position, disallowing the benefit of the project import regulations and the concessional rate of duty is certainly an error of judgement.
Held that given the factual matrix, there is absolutely no case made out in support of the adjudication order passed by the Ld. Commissioner. The said order is certainly without merits and therefore cannot be sustained and deserves to be set aside.
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