Import under Project Import (Chap 98.01)

[BRIJMOHAN GOYAL]

We had import goods prior to project registration with Customs. Imports were kept in warehouse under Sec.59 with CTH code other than 98.01 with a view clearance of goods under Project Import .Later on Essentiality Certificate from our Customer received  and registered with Customs under Project Import under Custom Notification 12/2012 ,S.No.511 with CTH applicable in 98.01.

During Ex-bond , Customs refused to clearance of goods under PIR and informed that change of CTH code is not allowed during EX-bond under Project Import.

please forward your views on this subject.

[Rakesh Chitkara]

It is a curable defect. Your substantive right can not be denied on mere procedural irregularity. You need to move fast to avoid unnecessary demurrage and seek provisional assessment, by submitting requisite security, and ask for a speaking order. You will succeed. 

Nevertheless, it would be advisable to take the correct legal steps at this stage itself, even if there is a slight delay. Seek expert legal opinion. If your CHA is wise, he will know how to tackle the matter.

[YAGAY andSUN]

In addition to above you would have to comply with Rules,Regulations  and also fulfull the conditions pertaining to Project import.

[Gajendra Purbiya]

Refer CBEC's Custom Manual of Instruction issued on 02.02.12 which provides that the rate of duty and tariff value to be mentioned on the bill of entry for home consumption (ex bond bill of entry) should be the one prevailing on the date when such a bill of entry is presented.

Further, Public notice issued by different custom houses provides that in respect of ex-bond bill of entry, ''tariff headings and the notifications can be changed if so required"

AI Summary

Dispute Over Customs Clearance for Project Imports Due to CTH Code Change: Solutions and Compliance Tips An individual initiated a discussion regarding the import of goods under Project Import regulations, specifically addressing issues with Customs refusing clearance due to a change in the Customs Tariff Heading (CTH) code during ex-bonding. One respondent advised that the issue is procedural and can be rectified by seeking provisional assessment and a speaking order, while another emphasized compliance with Project Import rules and regulations. A third respondent referenced the CBEC's Custom Manual, noting that tariff headings and notifications can be adjusted if necessary, as per public notices from various customs houses.