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2016 (4) TMI 9 - AT - CustomsEligibility for benefit of reduced Custom duty under Project Import Regulations, 1986 - Goods imported during the period November and December 1986 and benefit of project import regulations were extended - Department contended that appellant has to comply with condition no. 7 of project import regulations - Held that:- as regulation no. 7 was not in the statute when the goods were imported, hence it cannot be pressed into service for denying the benefit of project import regulation to the appellant. Therefore, appellant is eligible for benefit of reduced custom duty. - Decided in favour of appellant with consequential relief
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