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2018 (7) TMI 1605 - AT - CustomsProject Import - import of goods classifiable under heading 98101 of Customs Tariff Act, 1975 - benefit of project import denied - registration of contract for availing benefit of project import - whether the Commissioner (Appeal), in the impugned order, as correctly followed the provisions of PIR-86 while rejecting the appeal filed by the appellant? Held that:- From the combined reading of Rule 4 and 5 it is the evident that the registration of the contract for availing the benefit of Project Import has to be done on or before their importation so, the Commissioner (Appeals) finding that the registration should be done prior to import is not correct - In this case, the appellant has not effected the clearance of goods till their project at the strength of Sponsoring Authority Certificate was permitted by the Customs - no violation of project import benefit has been committed by the appellant. Also the appellant was registered for benefit under project import benefit initially, after the lapse of seven and a half years. The Department can’t take the stand contrary to that at the time of finalization denying the concessional rate of duty under project import. Appeal allowed - decided in favor of appellant.
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