2013 (8) TMI 581

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.... Megha Engineering & Infrastructure Ltd Penalty of Rs.25 lakhs   The above said amounts have been confirmed on the ground that the appellant herein has availed ineligible benefit of Notification No.1/2011-Cus, dt.6.1.2011. 2. Ld.Counsel appearing on behalf of the appellants, brings to our notice that the conditions of Notification No.1/2011-Cus. It is his submission the said notification exempts the Customs Duty in excess of 5% if the goods are used for initial setting of solar power generation project or facility. It is his submission that the appellant herein had filed a Bill of Entry with the authorities for clearance of the said equipment along with a certificate given by Ministry of New and Renewable Energy. He would draw our ....

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....on is upheld by Tribunal. 3. Ld.Additional Commissioner (A.R.), on the other hand, submits that the original contract was entered by M/s APCA Power Pvt. Ltd. with M/s Photon Energy Systems Ltd and M/s Megha Engineering & Infrastructure Ltd. It is his submission the appellant has not owned the goods which were imported and has filed Bill of Entry and hence cannot be considered as owner for import. He would submit that the entire contract entered by M/s Megha Engg . & Infrastructure Ltd and M/s Photon Energy Systems Ltd would indicate that there was something wrong and the appellant, having not paid for the goods, cannot be held as importer. It is his submission that the findings of the adjudicating authority are very clear in as much as the....