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2023 (9) TMI 88 - CESTAT CHENNAIProject import - goods cleared before the registration of the contract - appellant aggrieved that they were required to pay the duty on merit rate without considering that the import is under the project scheme - HELD THAT:- The very same issue was considered by the Tribunal in the case of FLANCE PROOF (GEARS) LTD. VERSUS COLLECTOR OF CUSTOMS, BOMBAY [1998 (8) TMI 177 - CEGAT, NEW DELHI]. In the said case, the appellant therein had imported the goods before the registration of the contract and the Tribunal held that the clearance of the goods before registration of the contract does not debar the appellant from availing the benefit of Project Import regulations, 1986. The matter was remanded to the adjudicating authority for considering the claim of the appellant. In the case of DPS (India) Pvt. Ltd. [1992 (8) TMI 157 - CEGAT, NEW DELHI] a similar issue came up for consideration. In the said case, the contract was not registered due to delay on the side of customs authorities. The Tribunal held that the goods in question are entitled to the benefit of concessional assessment as under project import. The appellant having made an application for the registration of the contract prior to import of goods and sponsorship letter having been issued, the appellant is eligible for the exemption of duty as per the Project Import Regulations - the impugned order is set aside - Appeal allowed.
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