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2016 (12) TMI 825 - AT - CustomsProject import - The machineries imported were put to use for the intended purposes in the factory at Noida from 1989-90 till 11.05.1996 and the same were shifted to their factory at Silvassa, on closure of their Noida factory - whether the appellants are eligible for the benefit to reduced customs duty under PIR, 1986, for the machines and equipment imported under the nine Bills of Entry, during the period 1989-90? - Held that: - Regulation 7 of PIR inserted w.e.f. 07.01.1992 would have prospective effect and cannot be made applicable for the imports made during the period prior thereto. The Tribunal in the case of Kores India Ltd. vs. Commissioner of Customs, Mumbai, [2016 (4) TMI 9 - CESTAT MUMBAI], has held that when the regulation was not in the statute when the goods were imported, such new regulation cannot be pressed in the service for denying the benefit of PIR - in the instant case, imports were made in December, 1989 and January, 1990 and SCN dated 31.10.97 was forwarded to the Appellants by Deputy Commissioner of Customs, vide his letter dated 14.09.2005. Further, we also find that the Appellants have submitted reconciliation statement along with supporting documents for each of the nine Bills of Entry before the Commissioner (Appeals). The Affidavit of the Manager of the Appellants also testifies that the imported machineries were installed in their factory at Noida and were used for the manufacture of computers till the factory was shifted to Silvassa in May, 1996. Other records also duly submitted by appellants - With the above evidence on record substantiating the installation and use of the machines imported under PIR, we are satisfied that the Appellants are eligible for benefits of project import and are not inclined to accept the plea of the Dept. to remand the matter pertaining to the period 1989-90 at this stage. Appeal allowed - decided in favor of appellant.
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