Department cannot decide title of goods, when no one is disputing ownership

Apca Power Private Limited Vs C.C.-Kandla (CESTAT Ahmedabad) CESTAT Ahmedabad held that department cannot self assign to itself the duty of declaring bad in law the certificate issued to the importer by Ministry of Renewable Energy or decide title of the goods, even when no one is disputing ownership. Facts- The appellant filed a bill of entry and claimed exemption vide Notification No. 01/20-Cus dated 06.01.2011 applicable to all items of machinery and apparatus required for setting up a solar power generation project when imported into India. The relevant certificate claim exemption from the...