2016 (12) TMI 71

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..... ate from the project implementing authority, is justified? - principles of natural justice - Held that: - the CBEC’s Customs Manual of instructions indicate as how to treat the goods imported under project imports. The instructions 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 shoul .....

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..... rd both sides and perused the records. 3. The relevant 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 into a contract with Videocon Narmada Electronics Ltd. Bharuch, Gujarat for erection of comp .....

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..... mada Electronics Ltd., for the relevant period indicates that the said project was commissioned and the production commenced from the said factory which is in public domain should have been considered by the adjudicating authority for finalizing the provisional bills of entry. 5. While the learned Departmental Representative submits that the appellant has not produced reconciliation and instal .....

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