TMI Blog2018 (7) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration should be done prior to import is not correct - In this case, the appellant has not effected the clearance of goods till their project at the strength of Sponsoring Authority Certificate was permitted by the Customs - no violation of project import benefit has been committed by the appellant. Also the appellant was registered for benefit under project import benefit initially, after the lapse of seven and a half years. The Department can t take the stand contrary to that at the time of finalization denying the concessional rate of duty under project import. Appeal allowed - decided in favor of appellant. - C/186/2009 - F/76410/2018 - Dated:- 18-5-2018 - Mr. P.K. Choudhary, Member (Judicial) and Mr. Bijay Kumar, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e importation, which is incorrect interpretation of the PIR scheme of 1986. That the regulation 4 the PIR-86 stipulates that the registration of contract is required to be obtained clearance of imported goods for Home Consumption . This has been completely overlooked by the Commissioner (Appeal) in his findings. That the appellant having applied for the registration of contract on importation of goods, and obtain the same before the filing of Bill of Entry for Home Consumption as compliance with the regulation 4 and 5 of PIR- 86, and therefore, they are entitled for the benefit under the Project Import Regulation. That the legal interpretation of the term import and the imported goods relied upon by the Lower Adjudicating Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were contemplating to clear the imported consignment by availing the benefit of Project Import under Chapter 98101 they decided to put the imported goods in the Customs bonded warehouse till the grant of registration by the competent authority. In this case the consignment was imported and the Warehouse Bill of Entry was filed for the clearance of goods on 6.11.2000. The appellant has obtained the recommendation of sponsoring authority for the registration of contract on 7.11.2000 and submitted the application with the Customs under Regulation No. 5 of PIR-86 on 14/11/2000. Thereafter, the Bill of Entry was filed by the appellant for clearance of goods by availing of the assessment, under Chapter heading 9101 of Customs Tariff Act, 1975, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in one or more than one consignment) against one or more specific contracts, which have been registered with the appropriate Customs House in the manner specified in regulation 5 and such contract or contracts has or have been so registered- (i) before any order is made by the proper office of customs permitting the clearance of the goods for home consumption; (ii) in the case of goods cleared for home consumption without payment of duty subject to re-export in respect of fairs, exhibitions, demonstrations, seminars, congresses and conferences, duty sponsored or approved by the Government of India or Trade Fair Authority of India, as the case may be, before the date of payment of duty. Registration of contracts (1) Every i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) such other particulars as may be considered necessary by the proper officer for purposes of assessment under the said heading. (4) The application shall be accompanied by the original deed of contract together with a true copy, thereof, the import trade control licence, wherever required, specifically describing the articles licensed to be imported or an approved list of items from the Directorate General of Technology Development or the concerned sponsoring authority, in the case of imports covered by Open General Licence of imports made by Central Government, any State Government, statutory Corporation, public body or Government undertaking run as a joint stock company. (5) The importer shall also furnish such other particulars a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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