COMMISSIONER OF CUSTOMS (PREVENTIVE) VS M/S ACME AKLERA POWER TECHNOLOGY PVT. LTD.
- Court
- Rajasthan High Court
- Bench
- Jaipur
- Date
- 10 Aug 2026
- Citation / case number
- CUSTA / 1 / 2025
Summary
Petitioner sought levy of interest under Section 61(2) of the Customs Act, 1962, on solar modules not installed and cleared after 90 days. HELD- Capital goods intended for use in a Section 65 warehouse fall under Section 61(1) (a), for which no interest is prescribed under Section 61(2). Subsequent non-installation due to changes in project design does not alter their intended use. CESTAT order upheld; appeal dismissed.
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