https://www.taxtmi.com/caselaws?id=167090 Project import assessment under Heading 84.66 depends on strict compliance with the Project Imports (Registration of Contract) Regulations, 1965. An application for registration must be filed before import and soon after obtaining the import licence, with the prescribed particulars for assessment. Where goods required an import licence that had not been obtained at the time of import, and the registration request was made only after the Bill of Entry and related import events, the statutory precondition was not met. A later recommendation from the District Industries Centre could not substitute for the regulatory requirement. The project import benefit was therefore unavailable. en-us Wed, 18 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 16:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167090 Project import assessment under Heading 84.66 depends on strict compliance with the Project Imports (Registration of Contract) Regulations, 1965. An application for registration must be filed before import and soon after obtaining the import licence, with the prescribed particulars for assessment. Where goods required an import licence that had not been obtained at the time of import, and the registration request was made only after the Bill of Entry and related import events, the statutory precondition was not met. A later recommendation from the District Industries Centre could not substitute for the regulatory requirement. The project import benefit was therefore unavailable. Case-Laws Customs Wed, 18 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167090