https://www.taxtmi.com/caselaws?id=366311 Under the Project Import Regulation, 1986, contract registration before clearance for home consumption was the governing requirement, and Regulation 5(1) was treated as a procedural step rather than a substantive eligibility condition. Because the project had sponsoring authority clearance, the goods fell under the relevant notification and Chapter 98, and the contract was registered before the warehoused goods were cleared for home consumption, the benefit could not be denied merely for delayed registration after warehousing. The lower authorities adopted an incorrect interpretation of the scheme, so the differential duty demand was held unsustainable and the importer was entitled to project import benefit. en-us Wed, 13 Jun 2018 00:00:00 +0530 Sat, 15 Feb 2020 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366311 Under the Project Import Regulation, 1986, contract registration before clearance for home consumption was the governing requirement, and Regulation 5(1) was treated as a procedural step rather than a substantive eligibility condition. Because the project had sponsoring authority clearance, the goods fell under the relevant notification and Chapter 98, and the contract was registered before the warehoused goods were cleared for home consumption, the benefit could not be denied merely for delayed registration after warehousing. The lower authorities adopted an incorrect interpretation of the scheme, so the differential duty demand was held unsustainable and the importer was entitled to project import benefit. Case-Laws Customs Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366311