https://www.taxtmi.com/caselaws?id=260035 The Tribunal found in favor of the appellant, concluding that they complied with the Project Import Regulations, 1986, by registering the contract before the clearance of goods for home consumption. The Tribunal disagreed with the adjudicating authority's interpretation of "import" and the timing of contract registration, setting aside the order. As a result, the appeal was allowed, granting the benefit of Project Import assessment under Chapter Heading 98.01 of the Customs Tariff Act, 1975, for the goods covered under the registered project contract. en-us Mon, 11 May 2015 00:00:00 +0530 Fri, 12 Feb 2016 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260035 The Tribunal found in favor of the appellant, concluding that they complied with the Project Import Regulations, 1986, by registering the contract before the clearance of goods for home consumption. The Tribunal disagreed with the adjudicating authority's interpretation of "import" and the timing of contract registration, setting aside the order. As a result, the appeal was allowed, granting the benefit of Project Import assessment under Chapter Heading 98.01 of the Customs Tariff Act, 1975, for the goods covered under the registered project contract. Case-Laws Customs Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260035