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    <description>The appeal was rejected by the Member (Judicial) as there was no short levy of customs duty, and discrepancies were attributed to administrative oversight. The Vice-President allowed the appeal by way of remand, emphasizing that once a contract is registered under Project Imports, all items covered by the licence should be assessed under this scheme. The Third Member concurred with the Member (Judicial), rejecting the Revenue&#039;s appeal as the importer had indicated not to avail the project import facility for the items in question imported before registration.</description>
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      <description>The appeal was rejected by the Member (Judicial) as there was no short levy of customs duty, and discrepancies were attributed to administrative oversight. The Vice-President allowed the appeal by way of remand, emphasizing that once a contract is registered under Project Imports, all items covered by the licence should be assessed under this scheme. The Third Member concurred with the Member (Judicial), rejecting the Revenue&#039;s appeal as the importer had indicated not to avail the project import facility for the items in question imported before registration.</description>
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