https://www.taxtmi.com/caselaws?id=151850 Project import benefit was denied for alleged non-compliance with the time-limit for furnishing reconciliation documents under Regulation 7 of the Project Import Regulations. The tribunal noted that the demand rested solely on delayed submission of the reconciliation statement and supporting papers, while the imported equipment had been installed for the intended power project and a jurisdictional certificate had been produced. Treating Regulation 7 as a procedural condition, it found a prima facie case for the appellants. Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed pending disposal of the appeal. en-us Thu, 06 Aug 2009 00:00:00 +0530 Tue, 18 Jun 2013 11:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151850 Project import benefit was denied for alleged non-compliance with the time-limit for furnishing reconciliation documents under Regulation 7 of the Project Import Regulations. The tribunal noted that the demand rested solely on delayed submission of the reconciliation statement and supporting papers, while the imported equipment had been installed for the intended power project and a jurisdictional certificate had been produced. Treating Regulation 7 as a procedural condition, it found a prima facie case for the appellants. Waiver of pre-deposit was granted and recovery of the adjudged dues was stayed pending disposal of the appeal. Case-Laws Customs Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151850