The petitioner imported four machines used for a World Bank...

The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to exemption from customs duty on import of machinery used for the World Bank-aided project under Notification No. 84/97-Customs, clause (iii). The respondent authorities are required to amend the Bills of Entry u/ss 149 and 150 of the Act for reassessment u/s 17, granting exemption. The petitioner has obtained a certificate from the Government of Gujarat claiming duty benefit and produced a Chartered Accountant's certificate stating no unjust enrichment. The respondent authorities are directed to reassess the Bills of Entry granting exemption under Notification No. 84/97 and refund the customs duty of Rs. 86,00,068/- paid under protest by the petitioner within twelve weeks, along with statutory interest, if payable, in accordance with the provisions of the Act. The petition is allowed.