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2017 (2) TMI 137 - AT - CustomsProject import - denial of benefit of Project Import Regulation 1986 on the ground that the respondent have not submitted the required documents - Held that: - it is not the case where the respondent has not submitted the documents. They have submitted reconciliation statement along with invoice and other documents. Therefore Ld. Commissioner (Appeals) has rightly observed that whatsoever document submitted by the respondent are sufficient and in compliance to the Rule 7 of the Project Import Regulation 1986 - benefit allowed - appeal dismissed - decided against Revenue.
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