Allowed

Cleanopolis Energy Systems India Ltd. v. Kolkata(port)

CESTAT8 Aug 2024C/77728/2018

Case brief

AI extract

What is this about?

Appellant imported Biogas Generator Sets claiming exemption under specific Customs notifications which required a certificate from an officer of rank Deputy Secretary. Certificate issued by Scientist-E was rejected by lower authorities. Tribunal set aside impugned order allowing appeal.

What did the court decide?

Impugned Order set aside; Appeal allowed; Appellant eligible for consequential relief.

Cleanopolis Energy Systems India Ltd. vs Kolkata(port) — Customs and Excise | CESTAT (2024)

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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA

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REGIONAL BENCH – COURT NO.2

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Customs Appeal No. 77728 of 2018

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(Arising out of Order-in-Appeal No. KOL/CUS(Port)/AA/752/2018 dated 13.04.2018 passed by Commissioner of Customs (Appeals), Kolkata.)

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M/s. Cleanopolis Energy Systems Pvt. Ltd.

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(2^nd Floor, Harmony, Plot No. 10, Rukmini Nagar Main Road, Dispur, Guwahati-781006, Assam)

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Appellant

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VERSUS

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Commr. of Customs (Port), Kolkata

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(15/1, Strand Road, Kolkata-700001)

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Respondent

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APPEARANCE :

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None for the Appellant

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Mr. S. Debnath, Authorized Representative for the Respondent

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CORAM:

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HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

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FINAL ORDER NO. 76651/2024

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Date of Hearing : 08 August 2024 Date of Decision: 08 August 2024

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PER R. MURALIDHAR:

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The Appellant has imported a consignment of 2 sets of 370 KW Biogas Generator Sets. They filed their Bill of Entry No. 3679771 dated 30.10.2013 claiming the benefit of Notification No. 81/2005-Cus dated 08/09/2005 as amended read with Notification No. 33/2005-CE dated 08.09.2005. As per the condition specified in the Notification, the importer has to produce before the Deputy Commissioner of Customs a Certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Resources to the effect that goods are required in initial setting up of project for generation of power using non-conventional materials. The Appellant had produced Certificate No. 10/07/2013-U&I-Partfile dated 31/12/2013 issued by Shri B. R. Mishra-Scientist-E, Ministry of New & Renewable Energy, Government of India, New Delhi. The lower authorities have denied the benefit of exemption Notification on the

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C/77728/2018

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ground that the Certificate has been issued by Scientist-E and not by any person of the rank of Deputy Secretary to the Government of India, working in the Ministry of Non-Conventional Energy.

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We see from the Appeal Papers that the Appellant has enclosed letter No.30/42/2018-19/NSM (CCDC Cell) dated 13/04/2018 which certifies as under:-

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“This to clarify that Ministry of New and Renewable Energy Sources with approval of competent authority has assigned task of issuing Customs Concessional certificates to Shri B. R. Mishra, Scientist E for waste to energy projects and to state that Scientist E is above rank of rank of Deputy Secretary to Government of India.”

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From the OIA, we find that OIO was passed on 13/04/2018 and this letter was also issued on 13/04/2018 and probably the above letter was not placed before the Commissioner (Appeals).

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Considering the factual evidence, we set aside the impugned Order and allow the Appeal. The Appellant would be eligible for consequential relief, if any, as per law.

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(Dictated and pronounced in the open court.)

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Sd/- (R. Mu

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Member (Judicial)

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Sd/(Rajeev Tandon

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Member (Technical)

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Pooja

Cleanopolis Energy Systems India Ltd. v. Kolkata(port)

Case brief

What is this about?

What did the court decide?

Cleanopolis Energy Systems India Ltd. v. Kolkata(port)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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