https://www.taxtmi.com/caselaws?id=72399 The Tribunal held that the respondents failed to meet the mandatory conditions for 'Project Import' benefits under T.I. 84.66 as the import contract was not registered before clearance of the goods. Consequently, the refund claim for duty paid on 12 Air Jet Looms was deemed invalid. The Tribunal set aside the Collector (Appeals) order and upheld the Assistant Collector's decision. en-us Thu, 31 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 12:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72399 The Tribunal held that the respondents failed to meet the mandatory conditions for 'Project Import' benefits under T.I. 84.66 as the import contract was not registered before clearance of the goods. Consequently, the refund claim for duty paid on 12 Air Jet Looms was deemed invalid. The Tribunal set aside the Collector (Appeals) order and upheld the Assistant Collector's decision. Case-Laws Income Tax Thu, 31 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72399