TaxTMI 
TaxTMI 
2023 (11) TMI 914
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....der section 18(2) of the Customs Act read with Regulation 17 of the Project Import Regulations, 1986 for the project that was 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 sect....
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.... with the case papers that the approval for the said shift and utilization of imported goods meant for Dus Nallah was 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), Depart....
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....e is as under: "12.2. It also appears that the above fact of shifting of imported machinery under 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 o....