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IN THE HIGH COURT OF KERALA AT ERNAKULAM
DR. JUSTICE A.K.JAYASANKARAN NAMBIAR, MR. JUSTICE P.M.MANOJ, JJ
Solgen Energy Pvt. Ltd. – Appellant
Versus
Commissioner of Customs – Respondent
JUDGMENT :
A.K. Jayasankaran Nambiar, J.
1. In these appeals preferred by the assessee what is impugned are the final orders dated 16.02.2024 and 11.07.2024 of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore in appeals preferred by the Customs Department against orders of the First Appellate Authority that had allowed the appeal preferred by the appellant against orders of the original authority under the Customs Act denying the appellant the benefit of exemption under Notification No.12/2012 CE dated 17.03.2012 in respect of inverter units imported by it.
2. The brief facts necessary for the disposal of these appeals are as follows:
The appellant herein had imported “Grid Tied Solar Inverters” by claiming the exemption of additional duty of customs under Notification No.12/2012 CE dated 17.03.2012. The claim for exemption of duty was rejected by the original authority, who was of the view that the goods imported by the appellant herein could not merit categorisation as a Solar Power Generating System. In the appeals preferred by the appellant before the First Appellate Authority, however, the latter found that no evidence had been adduced by the revenue to demonstrat
Exemption under customs notification requires import of complete systems; importing only components does not qualify for benefits.
It is equally well settled that even when from the evidence two inferences are possible, then the one drawn by the Tribunal below should be opted.
The court affirmed that strict adherence to exemption conditions under the Customs Act is crucial, and mere documentation without actual value addition does not suffice to qualify for duty exemptions....
The maintainability of an appeal concerning customs duty determinations lies solely with the Supreme Court under Section 130E of the Customs Act.
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