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2017 (3) TMI 1195 - AT - CustomsProject import - contravention of Project Import Regulations, 1986 - demand of differential duty - absolute confiscation - Held that: - there is absolutely no contravention of Project Import Regulations, 1986 committed by the appellant - the total imports were made of 18 moulds. The 10 moulds were cleared without availing the benefit of Project Import Regulations, the appellant have paid applicable custom duty therefore once the import were not made under Project Import Regulations in respect of 10 moulds, no contravention or violation of Regulation can be alleged in respect of said 10 moulds - As regards remaining 8 moulds, I find that they were cleared under Project Import Regulations against registered contract only after the registration of the said contract, the 8 moulds imported and cleared under Project Import Regulations is absolutely in order - neither any differential duty can be demanded nor the said goods are liable for confiscation - appeal allowed - decided in favor of appellant.
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