https://www.taxtmi.com/caselaws?id=263196 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal, stating that the assessing officer correctly assessed the goods under Chapter Heading 98.01 due to the absence of necessary documentation, specifically the Release Advice. The Tribunal emphasized the importance of the Release Advice in indicating entitlement to import under a specific license, as per Project Imports Regulations. Despite arguments regarding the essentiality certificate and delay in filing appeals, the Tribunal found that without the required documentation, the benefit of project import could not be granted for the imported goods. en-us Wed, 01 Jul 2015 00:00:00 +0530 Fri, 28 Aug 2015 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263196 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal, stating that the assessing officer correctly assessed the goods under Chapter Heading 98.01 due to the absence of necessary documentation, specifically the Release Advice. The Tribunal emphasized the importance of the Release Advice in indicating entitlement to import under a specific license, as per Project Imports Regulations. Despite arguments regarding the essentiality certificate and delay in filing appeals, the Tribunal found that without the required documentation, the benefit of project import could not be granted for the imported goods. Case-Laws Customs Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263196