Project import concession requires prior contract registration; payment under protest cannot override the statutory condition.

Project import concessional duty is available only after mandatory registration of the project contract with the proper customs authority under the Project Import (Registration of Contract) Regulations, 1965. The record showed that the importer had merely sought forms and did not complete the registration process or submit the required supporting documents, so the essential statutory condition was not met. A claim for refund based on payment under protest and Article 265 of the Constitution could not displace that registration requirement. The concession and refund were therefore unavailable, and the appeal failed.

---

---

Issues: Whether the appellant was entitled to project import concessional duty and refund of duty paid under protest despite not having registered the contract as required.

Analysis: Regulation 3 of the Project Import (Registration of Contract) Regulations, 1965 requires registration of the project contract with the proper customs authority before the benefit of project import concession can be claimed. The record showed that the appellant had only sought application forms and had not completed registration or pursued the requisite application with the supporting documents. In the absence of registration, the essential condition for availing the concessional rate was not satisfied. The claim based on payment under protest and Article 265 of the Constitution of India could not override the statutory requirement for registration.

Conclusion: The appellant was not entitled to the project import concession or refund, and the appeal failed.

Ratio Decidendi: Compliance with the mandatory requirement of contract registration under the Project Import (Registration of Contract) Regulations, 1965 is a precedent to claiming project import duty concession; without such registration, concessional duty and refund cannot be granted.

---