https://www.taxtmi.com/caselaws?id=325895 The Tribunal set aside the Order-in-Appeal, ruling in favor of the appellant regarding eligibility for reduced Customs duty under the Project Import Regulations, 1986. The Tribunal found that the condition in question was not in force when the goods were imported, emphasizing procedural requirements over determining eligibility. It highlighted the lack of evidence of non-installation and the violation of natural justice principles. Relying on supporting documents, the Tribunal granted the appellants the concessional rate of assessment, emphasizing the importance of procedural fairness and proper verification. The appeal was allowed with consequential relief, stressing adherence to procedural requirements and natural justice. en-us Fri, 08 Jan 2016 00:00:00 +0530 Wed, 02 Nov 2016 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325895 The Tribunal set aside the Order-in-Appeal, ruling in favor of the appellant regarding eligibility for reduced Customs duty under the Project Import Regulations, 1986. The Tribunal found that the condition in question was not in force when the goods were imported, emphasizing procedural requirements over determining eligibility. It highlighted the lack of evidence of non-installation and the violation of natural justice principles. Relying on supporting documents, the Tribunal granted the appellants the concessional rate of assessment, emphasizing the importance of procedural fairness and proper verification. The appeal was allowed with consequential relief, stressing adherence to procedural requirements and natural justice. Case-Laws Customs Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325895