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2012 (10) TMI 646 - HC - CustomsBenefit of Customs Notification No. 90/94-Cus under the Project Import Regulations, 1986 – respondent entered into project contracts for importing Photo Composing System and Agfa Type Setting equipment - goods were installed, but due to some labour problems, a lock out was declared and the company later on became defunct - After a gap of about ten years, the Revenue required the respondent to produce an Installation Certification in terms of Regulation 7 of the Regulations – Held that:- No requirement of producing any Installation Certificate in terms of Regulation 7 of the Regulations - Regulation is not a condition for determining the eligibility of the concessional rate of duty - there is nothing to suggest that the equipment was not installed - against Revenue
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