Case Details: ONGC Tripura Power Company Ltd. vs. Commr. of Customs (Port), Kolkata (2025) 34 Centax 436 (Tri.-Cal)
Judiciary and Counsel Details
- S/Shri R. Muralidhar, Member (J) & Rajeev Tandon, Member (T)
- S/Shri Kamal Agarwal, FCA & Manish Arora, Advocate, for the Appellant.
- Shri S. Debnath, Authorised Representative, for the Respondent.
Facts of the Case
The petitioner-assessee challenged the denial of exemption under Sl. No. 507 of Notification No. 12/2012-Cus., dated 17-03-2012 for goods imported for setting up a mega power project. The factual sequence reveals that the imported goods, comprising machinery, instruments, and apparatus, were classified under sub-heading 9801 00. The adjudicating authority denied the exemption on the ground that the Essentiality Certificate produced at the time of import had been issued by the Deputy Secretary instead of the Secretary, and that certain goods were not relatable to the project. The petitioner submitted that, prior to passing of the adjudication order, an Essentiality Certificate duly signed by the Secretary, Government of Tripura, had been produced ratifying the earlier certificate issued by the Deputy Secretary. It was undisputed that the goods were imported for setting up the mega power project, and that several items were intended for future repair and maintenance. The matter was accordingly placed before the CESTAT.
CESTAT Held
The CESTAT held that the benefit of exemption under Sl. No. 507 of Notification No. 12/2012-Cus., dated 17-03-2012 could not be denied. The Tribunal observed that the subsequent ratification of the Essentiality Certificate by the Secretary confirmed that the imported goods were required solely for the project. It concluded that the adjudicating authority’s finding that the goods were not part of the project import was unsustainable. Applying Section 25, read with Sections 2(2)(c) and 12 of the Customs Act, 1962, the Tribunal held that the condition specified in Sl. No. 507 was fulfilled and allowed the appeal, granting the petitioner the exemption claimed.
List of Cases Cited
- Commissioner v. Tullow India Operations Ltd. — 2005 (189) E.L.T. 401 (S.C.) — Relied on [Paras 2, 7]
List of Notifications Cited
- Notification No. 12/2012-Cus., dated 17-3-2012 [Paras 1, 8]
