https://www.taxtmi.com/caselaws?id=119169 Project Import relief under Customs Tariff Heading 84.66 depends on strict compliance with the Project Import (Registration of Contract) Regulations, 1965, which require the contract to be registered before clearance of the goods. Where the importer cannot prove that the registration application was received by Customs, and no acknowledgment is produced, the statutory precondition is not met. In such circumstances, concessional assessment under Project Import and any consequential refund claim fail for want of prior registration. en-us Wed, 03 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 14:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119169 Project Import relief under Customs Tariff Heading 84.66 depends on strict compliance with the Project Import (Registration of Contract) Regulations, 1965, which require the contract to be registered before clearance of the goods. Where the importer cannot prove that the registration application was received by Customs, and no acknowledgment is produced, the statutory precondition is not met. In such circumstances, concessional assessment under Project Import and any consequential refund claim fail for want of prior registration. Case-Laws Customs Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119169