TMI Blog2022 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... elong to the area of procedure - the conditions of provision / Regulation 7 are not mandatory, they are merely directory. In the present cases the purpose of statute was to grant a beneficial rate of duty to the goods imported for setting up a new project, the appellants was such a project and had satisfied the conditions for eligibility Regulation 7 comes into force much after the imports are over and is actually meant only to facilitate finalization of provisional assessment. It did not have any effect on the eligibility to the lower rate of duty - substantial benefit of exemption from Customs duty has wrongly been denied by invoking procedural provision which is not at all mandatory. The cases are remitted to the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Demand confirmed PIR Regd. No. Amount of Indemnity Bond Amt. of Cash Security deposit Order in Original No. date Order in Appeal No. date C/50275/ 2021 14/2016 Dt.28.12.16 Rs.7,18,110 01/2015 Rs.24,40,000 Rs.7,19,000 31/2017 Dt.31.8.17 884-885/ 2019- 20 Dt.24.2.20 C/50276/ 2021 15/2016 Dt.28.12.16 Rs.2,58,300 02/2015 Rs.8,77,287 Rs.2,58,300 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside on this score only. It is further submitted that the documents as required under Regulation 7 could not be submitted as the appellants had not received those documents from Prayagraj Power Generation Company Ltd. Hence, the delay was beyond their control. The obligation of appellants of being a registered contractor has otherwise been duly fulfilled. Orders under challenge are accordingly, prayed to be set aside. 6. While rebutting these submissions ld. D.R. has mentioned that the eligibility of appellants has nowhere being denied by the Commissioner (Appeals). It is rather appellants own admission that Regulation 7 of PIR has been violated. The requisite documents were not furnished during the time stipulated nor the extension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers may be mandatory and based on consideration of policy and some others may merely belong to the area of procedure. To my opinion it will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purpose they were intended to serve. Seen in the light of this prospective, I opine that the conditions of provision / Regulation 7 are not mandatory, they are merely directory only for the following reasons:- 1. There is nothing in this provision which disentitles the importer to avail the exemption if the statement is not submitted within the stipulated time. 2. The provision itself provides for extending the period for submitting the statement. It means that the Regulation itself confers discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready mentioned above) was also filed wherein it was certified that the Prayagraj Thermal Power Project is eligible for duty exemption as per PIR and Chapter 98.01 of Customs Notification No.12/20120-Cus. dated 17.03.2013. Thus, apparently and admittedly, there is no dispute that the appellants were eligible for the benefit under PIR Regulations. The adjudicating authority below has relied upon the decision of Hon ble Apex Court in Mihir Textiles (Supra) while confirming the demand upon the appellants and denying him the benefit of Notification, but to my opinion the said case is not applicable to the given facts and circumstances of present cases because the appellant therein was not registered and as such, was not eligible whereas in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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