https://www.taxtmi.com/caselaws?id=165638 Under Heading 84.66 and the Project Import (Registration of Contracts) Regulations, 1965, registration depended on possession of the Import Trade Control licence and compliance with the prescribed application procedure. The regulations required the licence and an attested statement to accompany the application, but they did not make an endorsement by the licence-issuing authority a statutory pre-condition to registration. The Customs House could treat such endorsement only as an administrative aid for scrutiny, not as an additional legal requirement. Refusal of registration on that basis was therefore unsustainable, and the contracts were entitled to registration with project import treatment. en-us Thu, 29 Nov 1979 00:00:00 +0530 Mon, 04 Aug 2014 17:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165638 Under Heading 84.66 and the Project Import (Registration of Contracts) Regulations, 1965, registration depended on possession of the Import Trade Control licence and compliance with the prescribed application procedure. The regulations required the licence and an attested statement to accompany the application, but they did not make an endorsement by the licence-issuing authority a statutory pre-condition to registration. The Customs House could treat such endorsement only as an administrative aid for scrutiny, not as an additional legal requirement. Refusal of registration on that basis was therefore unsustainable, and the contracts were entitled to registration with project import treatment. Case-Laws Customs Thu, 29 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165638