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2018 (6) TMI 737 - AT - CustomsProject Import - Concessional rate of duty - Regulation 7 of Project Import Regulations, 1986 - Held that:- The installation of goods is of prime importance as the goods should be used for the intended project. In the present case the same has not been disputed by the revenue. Further the reconciliation statement gives all the details of the documents/ Bill of Entry even though the same was not submitted - The reconciliation statement, installation certificate towards installation of goods which is of prime importance and the certificate of Chartered Accountant certifying the remittance of consideration of imported goods are ample proof of compliance with the Project import Regulations. Hon’ble High Court of Andhra Pradesh in the case of CCE. & C., HYDERABAD VERSUS CREATIVE INDUS. (RAJAHMUNDRY) P. LTD. [2012 (10) TMI 646 - ANDHRA PRADESH HIGH COURT] has granted the benefit of concessional rate of duty in somewhat similar circumstances. Appeal allowed - decided in favor of appellant.
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