Project Import Regulations not violated when auxiliary equipment re-deployed post project completion

Ajay Garg Vs Commissioner of Excise Customs (Import) (CESTAT Mumbai) CESTAT Mumbai held that re-deployment of auxiliary equipment post completion of project doesn’t amount to violation of Project Import Regulations, 1986. Accordingly, appeal allowed and impugned order is set aside. Facts- The limited issue in these appeals, of M/s Era Infra Engineering Ltd, M/s Aravali Power Company Pvt Ltd, Shri Ajay Garg, Shri Hem Singh Bharana, Shri Vishesh Kumar Walia and Shri Om Prakash Srivastava, is the empowerment vesting in the customs authorities to levy duties of customs u/s. 28 of Customs Act, 19...