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2016 (12) TMI 71 - CESTAT MUMBAI

2016 (12) TMI 71 - CESTAT MUMBAI - TMI - Project imports - concessional rate of duty under Chapter heading 9801 - Project Import Regulations, 1986 - whether the denial of benefit of concession on the ground that the appellant had not provided the reconciliation statement and had not produced the installation certificate from the project implementing authority, is justified? - principles of natural justice - Held that: - the CBECís Customs Manual of instructions indicate as how to treat the goods .....

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rity to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand. - C/474/06 - A/93537/16/CB - Dated:- 17-10-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical) Shri.T Vishwanathan, Advocate for appellant Shri. SJ Sahu, Asst. Comm. (AR) for respondent ORDER This appeal is directed against Order-in-Appeal No.28/06/MCH/DC/Contract dated 16/01/2006 passed by Commissioner of Customs (Appeals), Mumbai. 2. Heard both side .....

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Regulations, 1986. The goods were imported and the benefit of project import regulations were claimed and the provisional assessment was extended. During the time of finalization of the said bills of entry, the benefit of Project Import Regulations, 1986 was denied, on the ground that the appellant had not provided the reconciliation statement and had not produced the installation certificate from the project implementing authority, for which the appellant stated that there was a dispute between .....

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