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Nava Bharat Ferro Alloys Ltd. Versus Commissioner of Customs (Import) , Mumbai

2016 (12) TMI 71 - CESTAT MUMBAI

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 produce .....

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ructions in CBEC needs to be followed by the adjudicating authority while finalizing the bills of entry under project imports. We also find that the adjudicating authority should have considered the factual matrix in its proper perspective before com .....

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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. .....

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t facts that arise for consideration are the appellant herein had imported goods for establishing a factory and claimed concessional rate of duty under Chapter heading 9801 as applicable under Project Import Regulations, 1986. Appellant had entered i .....

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d 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 a .....

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nting authority; hence, the installation certificate was not produced. 4. Learned Counsel submits that the balance sheet of Videocon Narmada Electronics Ltd., for the relevant period indicates that the said project was commissioned and the production .....

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