TMI Blog2017 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Ramesh Nair, Member (Judicial) Shri M.K. Mall, Asstt. Commr. for Appellant None for respondent Order The present appeal filed by the Revenue against the Order-in-Appeal No. 263/2007/MCH/DC/Contract Cell/06 dt. 17.7.2007 passed by Commissioner of Customs (Appeals), Mumbai whereby the Ld. Commissioner has allowed the appeal of the respondent by setting aside the Order-in-Original. 2. The fact of the case is that the respondent has imported certain goods under Project Import Regulation 1986, the import was provisionally assessed. Subsequently, the respondent was asked to submit certain documents and Reconciliation Statement. Respondent submitted Reconciliation Statement along with certain documents. However, the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original authority is not sustained on the ground that there is no prescribed documents, therefore whatsoever documents were submitted by the respondent to the Commissioner (Appeals) those were sufficient to establish that the import was made following the condition prescribed for import of Project Import Regulations, 1986. The relevant finding of the Ld. Commissioner (Appeals) is reproduced below: It is seen that the show cause notice dated 07.10.05 was issued after 8 years of the first show cause notice and the submissions of re-conciliation statement by the appellant. The show cause notice dated 07.10.05 appears to be a mere repetition of the earlier show cause notice demanding the same documents for re-conciliation of the same s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... linders for which an installation certificate would not the applicable. The remittance statements have also been certified by the Bank as an authentication of the value of goods. Annexure to the balance sheet for the relevant year 1989 - 92 have also been submitted and in this the fixed asset schedule indicates the gas cylinders with their corresponding value, having been taken into full use by the company. It also needs to the noted that a reconciliation statement was submitted even as early as 08/01/96 but they were directed to resubmit the same is proper format, even while there was no prescribed proper format, in existence. In the face of these above mentioned authenticated statement it cannot but be concluded that the goods which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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