Home Case Index All Cases Customs Customs + AT Customs - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 205 - CESTAT KOLKATAProject Import - goods directly relatable to the project or not - Essentiality Certificate to be issued by the Secretary, Government of Tripura was infact issued only by the Deputy Secretary - HELD THAT:- The Hon’ble Supreme Court in the case of COMMR. OF CUS. (IMPORTS), MUMBAI VERSUS TULLOW INDIA OPERATIONS LTD. [2005 (10) TMI 502 - SUPREME COURT] has held that The essentiality certificate, thus, must be treated to be a proof of the fact that the importers have fulfilled the conditions enabling them to obtain the benefit under the exemption notification. [Emphasis supplied] The Appellants have imported all the goods for the Power Project and there is not dispute on this count by the Revenue. When the Project imports are made, several of the goods have to be imported, keeping in view the future Repairs and Maintenance activity. Therefore, we do not agree with the findings of the Adjudicating Authority that the goods in question were not part of the Project Imports. The very fact that Essentiality Certificate for these goods have been issued by the Deputy Secretary initially and was subsequently ratified by the Secretary, Government of Tripura shows that these goods are required for the Project only. Before the OIO was passed, the appellant has procured the Essentiality Certificate duly signed by the Secretary, Government of Tripura which ratifies the earlier Certificate issued by the Deputy Secretary. It is also noted from Serial No. 507 of this Notification that the goods required for setting up of any Mega Power Project would be eligible for the exemption. The goods in question satisfy this condition, which is not being disputed as can be seen from Para 8.1 of the Order-in-Appeal. Therefore, the Appellant has fulfilled the conditions specified under Notification No. 12/2012- Cus dated 17/03/2012. The impugned order is set aside - appeal allowed.
|