https://www.taxtmi.com/caselaws?id=72441 The Tribunal upheld the lower authorities' decision, denying the appellants the Project Import benefit due to non-compliance with mandatory requirements under Heading 84.66 CTA. The appellants' claim for concessional assessment and refund was dismissed as the Bill of Entry lacked Project Import endorsement and the contract registration was done after importation, contrary to regulations. The Tribunal emphasized the importance of contract registration before importation for availing Project Import benefits, citing a similar case where the Revenue was favored. The appeal was ultimately rejected. en-us Thu, 30 Oct 1986 00:00:00 +0530 Thu, 19 May 2011 15:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72441 The Tribunal upheld the lower authorities' decision, denying the appellants the Project Import benefit due to non-compliance with mandatory requirements under Heading 84.66 CTA. The appellants' claim for concessional assessment and refund was dismissed as the Bill of Entry lacked Project Import endorsement and the contract registration was done after importation, contrary to regulations. The Tribunal emphasized the importance of contract registration before importation for availing Project Import benefits, citing a similar case where the Revenue was favored. The appeal was ultimately rejected. Case-Laws Customs Thu, 30 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72441