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.

AI Summary

Change of CTH code for Project import can be treated as a curable defect permitting provisional assessment and clearance.
Where goods originally entered under a tariff heading other than 98.01 are subsequently supported by an essentiality certificate and registered as Project Import, the CTH change at ex bond is a curable procedural defect; importers should seek provisional assessment, furnish security, and request a speaking order to enable clearance, while ensuring compliance with Project Import conditions and relying on administrative guidance permitting tariff and notification changes on ex bond bills of entry.