2023 (3) TMI 1479

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... power sector projects carry NIL rate of duty and the goods were imported directly to India, but the documents were routed through an intermediary entity created by APML and APRL for the purpose of raising invoices with inflated prices - related parties or not - it was held by CESTAT that as none of the contention advanced by the learned special counsel for the appellant have any force, the order d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... E.C. Agrawala, AOR, for the Respondent. ORDER Delay condoned. 2. We have heard Mr. Balbir Singh, Learned Additional Solicitor General appearing for the appellant(s) and Mr. Mukul Rohatgi, Learned Senior Counsel appearing for the respondents at length. 3. We are of the considered opinion that the matters are concluded by the findings of fact recorded by the authorities below and the impugned o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X