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2016 (12) TMI 71 - AT - CustomsProject imports - concessional rate of duty under Chapter heading 9801 - Project Import Regulations, 1986 - whether the denial of benefit of concession on the ground that the appellant had not provided the reconciliation statement and had not produced the installation certificate from the project implementing authority, is justified? - principles of natural justice - Held that: - the CBEC’s Customs Manual of instructions indicate as how to treat the goods imported under project imports. The instructions in CBEC needs to be followed by the adjudicating authority while finalizing the bills of entry under project imports. We also find that the adjudicating authority should have considered the factual matrix in its proper perspective before coming to a conclusion. In view of this, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand.
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