2009 (8) TMI 992

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..... nd of Rs. 2,49,57,985/-(Rupees Two crore forty nine lakhs fifty seven thousand nine hundred and eighty five only) towards exemption found to have been irregularly availed by the importer under Project Import Regulations (PIR) on import of equipment described as HRSG bundle and accessories under cover of two bills of entry in the year 2005. The Original Authority confirmed the demand on the sole gr .....

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..... ation certificate shall be produced before the proper officer within 3 months of clearance of the last consignment of the goods or within such extended period the proper officer might allow. This was a procedural condition and did not affect entitlement of the goods to the benefit of project import. As there is no dispute that the goods imported had been put to use as intended, the proper officer .....

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