https://www.taxtmi.com/caselaws?id=104215 Project import concessional duty is available only after mandatory registration of the project contract with the proper customs authority under the Project Import (Registration of Contract) Regulations, 1965. The record showed that the importer had merely sought forms and did not complete the registration process or submit the required supporting documents, so the essential statutory condition was not met. A claim for refund based on payment under protest and Article 265 of the Constitution could not displace that registration requirement. The concession and refund were therefore unavailable, and the appeal failed. en-us Fri, 10 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104215 Project import concessional duty is available only after mandatory registration of the project contract with the proper customs authority under the Project Import (Registration of Contract) Regulations, 1965. The record showed that the importer had merely sought forms and did not complete the registration process or submit the required supporting documents, so the essential statutory condition was not met. A claim for refund based on payment under protest and Article 265 of the Constitution could not displace that registration requirement. The concession and refund were therefore unavailable, and the appeal failed. Case-Laws Customs Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104215