https://www.taxtmi.com/caselaws?id=431367 Project import benefit was available where the contract was registered with Customs before ex-bond clearance for home consumption, because Regulation 4 of the Project Import Regulations, 1986 requires registration before such clearance and prior decisions treated that timing as sufficient. The tentative into-bond assessment did not control the final classification. At the ex-bond stage, warehoused goods could be assessed under Heading 9801, and the adjudicating authority could not rely on grounds not raised in the show cause notice. The contrary denial of exemption, misclassification finding, and related confiscation, redemption fine, and penalty were held unsustainable. en-us Tue, 06 Dec 2022 00:00:00 +0530 Mon, 25 Sep 2023 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431367 Project import benefit was available where the contract was registered with Customs before ex-bond clearance for home consumption, because Regulation 4 of the Project Import Regulations, 1986 requires registration before such clearance and prior decisions treated that timing as sufficient. The tentative into-bond assessment did not control the final classification. At the ex-bond stage, warehoused goods could be assessed under Heading 9801, and the adjudicating authority could not rely on grounds not raised in the show cause notice. The contrary denial of exemption, misclassification finding, and related confiscation, redemption fine, and penalty were held unsustainable. Case-Laws Customs Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431367