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2019 (5) TMI 393 - CESTAT MUMBAIProject import - Finalization of contract - finalization of assessment - HELD THAT:- The Appellant is required to file all the documents to complete the assessment initially made provisional - However, in the present case, from the records, it is found that the Appellant in October 1996 enclosed a report from M/s IPCL through their letter dt.10.10.1996 addressed to the Assistant Commissioner (Customs) in response to the communication from Assistant Commissioner dt.23.09.1996. Neither the Revenue nor the Assessee thereafter pursued the matter to make the assessment final till 2010. During the intervening period, M/s IPCL, a Public Sector Undertaking, was taken over by M/s Reliance Industries Ltd and therefore, the relevant documents establishing the receipt and utilization of cables could not be procured by the Appellant from the said Company. Since the evidences are produced subsequent to the order of the learned Commissioner (Appeals), the matter needs to be remanded to the Adjudicating authority to consider these evidences or any other evidences that could be procured and submitted during the course of de-novo proceeding to establish that the imported goods have been supplied and used in the project registered with the Department under Product Import Regulation, 1986 - appeal allowed by way of remand.
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