Project import benefit dispute turned on Regulation 7 compliance, with procedural delay treated as insufficient for pre-deposit recovery.

Project import benefit was denied for alleged non-compliance with the time-limit for furnishing reconciliation documents under Regulation 7 of the Project Import Regulations. The tribunal noted that the demand rested solely on delayed submission of the reconciliation statement and supporting papers, while the imported equipment had been installed for the intended power project and a jurisdictional certificate had been produced. Treating Regulation 7 as a procedural condition, it found a prima facie case for the appellants. Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed pending disposal of the appeal.

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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit and stay of recovery in a dispute concerning denial of project import benefit for alleged non-compliance with the time-limit for furnishing reconciliation documents under Regulation 7 of the Project Import Regulations.

Analysis: The order noted that the demand had been raised solely on the ground that the reconciliation statement and supporting documents were not furnished within the prescribed period. It also recorded that the imported equipment had been installed for the intended power project and that a certificate from the jurisdictional officer had been produced. Relying on the cited Tribunal decision, the order treated Regulation 7 as prescribing a procedural condition and found that the appellants had shown a prima facie case.

Outcome: Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed until disposal of the appeal.

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