https://www.taxtmi.com/caselaws?id=335426 Project import benefit and finalisation of bills of entry were disputed because the importer had not produced a reconciliation statement and installation certificate. The Tribunal noted that the goods were imported under a registered project import contract and that provisional assessment had already been extended, so the customs instructions governing project imports required proper application to the facts. It found the matter needed fresh examination and that the importer should be heard in accordance with natural justice. The impugned order was set aside and the case was remanded to the adjudicating authority for reconsideration. en-us Mon, 17 Oct 2016 00:00:00 +0530 Fri, 02 Dec 2016 14:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335426 Project import benefit and finalisation of bills of entry were disputed because the importer had not produced a reconciliation statement and installation certificate. The Tribunal noted that the goods were imported under a registered project import contract and that provisional assessment had already been extended, so the customs instructions governing project imports required proper application to the facts. It found the matter needed fresh examination and that the importer should be heard in accordance with natural justice. The impugned order was set aside and the case was remanded to the adjudicating authority for reconsideration. Case-Laws Customs Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335426