https://www.taxtmi.com/caselaws?id=335783 Project import benefit was upheld for an LPG storage terminal certified by the competent project authority under Heading 98.01. The customs authorities could not disregard that certification or reappraise the project's eligibility merely because the facility was described as being for the appellant's own use. The record also indicated use by other oil companies, which supported the claim that the terminal fell within the certified project scope. Applying the rule that revenue cannot go behind the project authority's certificate absent a contrary legal basis, denial of project import treatment was unsustainable and the attendant duty demand and de-registration were set aside. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335783 Project import benefit was upheld for an LPG storage terminal certified by the competent project authority under Heading 98.01. The customs authorities could not disregard that certification or reappraise the project's eligibility merely because the facility was described as being for the appellant's own use. The record also indicated use by other oil companies, which supported the claim that the terminal fell within the certified project scope. Applying the rule that revenue cannot go behind the project authority's certificate absent a contrary legal basis, denial of project import treatment was unsustainable and the attendant duty demand and de-registration were set aside. Case-Laws Customs Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335783