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TMI Blog2015 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 Bills of Entry entered by the assessee were provisionally assessed on payment of concessional rate of duty after execution of Bonds and Bank Guarantees. 2. The provisional assessments were finalized denying concessional rate of duty on the ground that the appellant had not complied with the requirement of submission of Installation Certificate as per Regulation 7 of the Project Import Regulations, 1986, after issue of show cause notices which were not replied to by the importer. Out of the 20 Bills of Entry, the order passed in respect of four Bills of Entry went through the process of litigation up to the stage where the matter reached the Hon'ble High Court of Andhra Pradesh. The decisions taken by the lower authorities that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il. In sum and substance of the observations of the Commissioner (Appeals) is that Installation Certificate appears to be totally new, does not give all the details in respect of the equipment imported. There is no linkage of subject the equipments installed, etc. He submits that the Hon'ble High Court has held that Regulation 7 of the Project Imports Regulations, 1986 which has been relied upon by the authorities below to take a view that Installation Certificate is required to be produced does not specify such requirement and therefore, on that ground, the benefit could not be denied. 7. Learned AR refers to Order-in-Original and submits that the Order-in-Original refers to Bond and Bank Guarantee executed by the appellant and in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns is correct. The Hon'ble High Court agreed with the decision of the Tribunal that the Regulation 7 is not a condition for determining the eligibility to concessional rate of duty. In this case, it has to be noted that no one has verified whether the equipments are installed or not. It is not the department's case that the equipments were diverted and not installed or not utilized for which they were imported. That being the position, in view of the precedent decisions of the Tribunal upheld by the Hon'ble High Court in the case of very same appellant in respect of the very same goods (a portion of the total imports), it is necessary that the earlier decisions have to be followed in this case also. 9. The Commissioner (Appeals) has i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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