https://www.taxtmi.com/caselaws?id=74891 Concessional assessment under Tariff Heading 84.66 was contingent on prior registration of the import contract before clearance of the goods under the Project Imports (Registration and Contracts) Regulations, 1965. The mandatory registration requirement was not satisfied where the contract had not been registered in time, so the benefit of concessional assessment was unavailable. A plea of confusion about the documents needed for registration did not excuse non-compliance with the regulatory condition. The claim for concessional assessment was therefore rejected, confirming that prior contract registration is a mandatory precondition for the project import benefit. en-us Thu, 19 Jan 1989 00:00:00 +0530 Mon, 13 Jun 2011 11:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74891 Concessional assessment under Tariff Heading 84.66 was contingent on prior registration of the import contract before clearance of the goods under the Project Imports (Registration and Contracts) Regulations, 1965. The mandatory registration requirement was not satisfied where the contract had not been registered in time, so the benefit of concessional assessment was unavailable. A plea of confusion about the documents needed for registration did not excuse non-compliance with the regulatory condition. The claim for concessional assessment was therefore rejected, confirming that prior contract registration is a mandatory precondition for the project import benefit. Case-Laws Customs Thu, 19 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74891