Project import benefit and bill finalisation require fresh scrutiny where reconciliation and installation records are disputed

Project import benefit and finalisation of bills of entry were disputed because the importer had not produced a reconciliation statement and installation certificate. The Tribunal noted that the goods were imported under a registered project import contract and that provisional assessment had already been extended, so the customs instructions governing project imports required proper application to the facts. It found the matter needed fresh examination and that the importer should be heard in accordance with natural justice. The impugned order was set aside and the case was remanded to the adjudicating authority for reconsideration.

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Issues: Whether denial of project import benefit and finalisation of the bills of entry for want of reconciliation statement and installation certificate was sustainable.

Analysis: The goods were imported under a registered project import contract and provisional assessment had been extended. The adjudicating authority declined finalisation because the reconciliation statement and installation certificate were not produced. The Tribunal found that the customs instructions governing project imports had to be followed and that the factual matrix required proper reconsideration. Without entering into the merits, it held that the matter should be examined afresh after observing the principles of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration.

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