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TMI Blog2023 (11) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of file notes of the communication regarding essentiality certificates, contract and other import related documents required to be furnished for finalizing the Project Import assessment undertaken. The importer s repeated requests for the release of the Security Deposit therefore failed to fructify. The department, with reference to the re-conciliation statement pointed out the anomalous position with regard to the project registered for Dus Nallah not being located at the given site and charged with diversion of import goods. In the first place issuance of Show Cause Notice in itself is grossly misplaced and misdirected. Moreover, this has been compounded by the Ld. Adjudicating Authority by adjudicating the matter against the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered by the appellant denying them the project imports benefits under the said regulation, and levying merit rate of duty as applicable besides payment of interest. He also ordered enforcement of the provisional duty bond and adjustment of the Security Deposit towards differential duty liability. The Ld. Commissioner also directed confiscation of the goods for non-compliance of the post import conditions of the Project Import Regulations. He, however, gave the appellant an option of redemption and allowed the release of the said goods on payment of redemption fine and penalty imposed on the appellant under section 112(a) of the Customs Act, 1962. 2. The Appellant imported two numbers of turbines, two numbers of generators, 1 number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as accorded by the Minister, Finance Tax and Excise of the Government of Arunachal Pradesh and that the said repositioning/ re-location of the Dus Nallah Project was approved by the govt. as the same was in the interest of the state and in view of the force majeure condition caused by the impact of flash floods. It is thus quite clear that the appellant had absolutely no role in the said decision making, and in no way was responsible thereto. 4. We have heard the rival submissions and perused the case records. 5. We note that there is also a letter on record dated 07.04.2015, initiated by the Chief Engineer (EM/GEN), Department of Hydro-Power Development, Itanagar and addressed to the Deputy Commissioner of Customs, Appraising Group ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Project Import to unapproved project site further has been corroborated by the letter No. PWRS/HPD/W- 1417/2006/Pt-I dated 04.08.2008 of Under Secretary, (Power), Govt. of Arunachal Pradesh, Itanagar, (copy of which has been procured by the above mentioned Central Excise Authority during plant site verification conducted recently), which states that the Governor of Arunachal Pradesh is please to order for (i) shifting of R M equipments from Dus Nallah MPH to Tee-Pani MHEP with immediate effect, considering high investment required for restoration of the Project. 7. In view of the aforesaid, having taken cognizance of the factual aspect of the matter, we are of the view that in the first place issuance of Show Cause Notice in itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reconciliation process within two months of the receipt of this order. It is clarified that, the fact of the trans-positioning/trans-location of the imported goods to Teepani site, for which ample correspondence have been duly made over by the appellant to the department, shall have no bearing in the finalization/reconciliation process and will not be an impediment for grant of project import benefit to the appellants if otherwise admissible. Post completion of the reconciliation process as aforesaid, the department is expected to take appropriate action for immediate release of the Security Deposit, as due to the appellants. The appeal is allowed in the aforesaid terms. (Operative part of the order was pronounced in the open Court.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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