TMI Blog2017 (1) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... nistry of New and Renewable Energy, granting exemption to SEL from payment of additional duty. It is directed to release the subject goods, on deposit of tax, equivalent to 5% of ₹ 10,00,000/-. This payment will be accepted by the respondent to the credit of the dealer i.e., SEL. In addition, a personal bond will be furnished by the authorised representative of the dealer i.e., SEL. On the fulfilment of the aforesaid conditions, the subject goods will be released to the petitioner. Petition allowed - decided partly in favor of petitioner. - W.P.No.627 of 2017 and W.M.P.No.682 of 2017 - - - Dated:- 10-1-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. S. Ramanathan For the Respondent : Mr. K. Venkatesh Govt. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e TNVAT Act, 2006, would fall on the dealer, i.e., SEL. 3. Given the preface, briefly, the facts, which are required to be noticed for adjudication of the writ petition are as follows: 3.1 The petitioner i.e., the agent was acting for and behalf of an entity, by the name, SEL, which has one of its offices located at Thiruvandarkoil, Pondicherry-605 107. 3.2. It is the petitioner's case that the principal i.e., SEL had imported parts of wind operated electricity generators, which are known as Hub Body, and that, in the course of movement of goods from the Chennai Port to Pondicherry, they were detained by the respondent. 3.3. Furthermore, the petitioner avers that this detention took place, on account of inconsistency in valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,85,952 39,87,600 4 FKK28121600008655619 28-12-2016 TN28E1110 37,01,648 2,85,952 39,87,600 3.6. It is, thus, the petitioner's case, that because of the discrepancy, the subject goods, i.e., Hub Body was detained. 3.7. In support of the stand taken above, the petitioner relied upon the following documents: i) The purchase order raised by SEL on its supplier i.e., Jiangsu Sinojit Wind Energy Technology Company Limited, China (in short 'JSL'), dated 24.10.2016. ii) The Commercial Invoice bearing No.16JXMC041, dated 22.11.2016, raised on SEL. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties for some time and perused the records. 6. What has clearly emerged and to that extent it is conceded, even by the petitioner, is that, in one of the Forms, i.e., Form No.FKK28121600008657019, dated 28.12.2016, the basic price was indicated as ₹ 27,01,648/-. Therefore, the respondent is right in contending, that, inadvertently or deliberately, the value was understated. 7. This apart, there is material on record, which prima facie, does indicate that the subject goods were imported by SEL from JSL and that, in respect of the subject goods, a certificate has been issued by the Government of India, Ministry of New and Renewable Energy, granting exemption to SEL from payment of additional duty. 8. Therefore, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 10,00,000/-, with a personal bond, being furnished for the balance amount of tax claimed, albeit, without prejudice to the rights and contentions of the petitioner. 11.1. It is ordered accordingly. 11.2. Thus, having regard to the circumstances indicated above and the submissions made by the counsels, I am inclined to direct the release of the subject goods, on deposit of tax, equivalent to 5% of ₹ 10,00,000/-. This payment will be accepted by the respondent to the credit of the dealer i.e., SEL. In addition, a personal bond will be furnished by the authorised representative of the dealer i.e., SEL. On the fulfilment of the aforesaid conditions, the subject goods will be released to the petitioner. 11.3 Needless to sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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