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TMI Blog2017 (1) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... y, if at all, under the 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 inconsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited, China (in short 'JSL'), dated 24.10.2016. ii) The Commercial Invoice bearing No.16JXMC041, dated 22.11.2016, raised on SEL. iii) The Bill of Entry bearing No.: 7895234, dated 20.12.2016. iv) Exemption Certificate, dated 13.12.2016, issued by the Ministry of New and Renewable Energy, Government of India. v) The relevant Form KK bearing No.FKK28121600008657019, dated 28.12.2016, in which, the discrepancy has, apparently, crept in. 4. As against this, Mr.Venkatesh, relied upon the compounding notice, dated 31.12.2016, to demonstrate that the stand taken by the petitioner was not tenable. 4.1 Learned counsel submitted that, according to the respondent, there was not only a discrepancy in the value of the subject goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try of New and Renewable Energy, granting exemption to SEL from payment of additional duty. 8. Therefore, the contention of the petitioner that the subject goods were detained, while they were being moved in the course of import, may perhaps, be right, subject, though, to further enquiry being made in that behalf. 9. Moreover, even if, the petitioner is held liable to pay tax under the provisions of TNVAT Act, 2006, on the ground that local sale was effected, the tax, if at all can, perhaps, be imposed only at the rate of 5%, being a part of a "Wind Mill used for generation of electricity". As per the provision obtaining in entry 150, Part B of the First Schedule of the TNVAT Act, 2006 read with Section 3(2) of the very same Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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