https://www.taxtmi.com/caselaws?id=89158 Clearance of imported goods after filing an application for registration under the Project Import Regulations, 1986 did not by itself extinguish entitlement to Heading 98.01 benefits where the registration request had already been made before clearance. The lower appellate authority had rejected the matter only on the basis of clearance and had not examined whether the original rejection of registration was correct on merits. As the substantive entitlement to registration and the consequential project import benefit remained undecided, the matter was remanded for fresh consideration on merits and the impugned order was set aside. en-us Mon, 10 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89158 Clearance of imported goods after filing an application for registration under the Project Import Regulations, 1986 did not by itself extinguish entitlement to Heading 98.01 benefits where the registration request had already been made before clearance. The lower appellate authority had rejected the matter only on the basis of clearance and had not examined whether the original rejection of registration was correct on merits. As the substantive entitlement to registration and the consequential project import benefit remained undecided, the matter was remanded for fresh consideration on merits and the impugned order was set aside. Case-Laws Customs Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89158