https://www.taxtmi.com/caselaws?id=439683 The forum upheld the demand for the payment of the differential duty on missing items under the Project Contract, ruling that goods registered under Project Import cannot be de-registered for claiming other exemptions. The appellant's appeal was dismissed as time-barred, and subsequent challenges were unsuccessful. The sustainability of the Order-in-Appeal was affirmed, with the differential duty deemed rightfully demanded. The judgment emphasizes the importance of compliance with Project Import regulations and the application of the merger doctrine in such cases. en-us Wed, 28 Jun 2023 00:00:00 +0530 Fri, 30 Jun 2023 00:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439683 The forum upheld the demand for the payment of the differential duty on missing items under the Project Contract, ruling that goods registered under Project Import cannot be de-registered for claiming other exemptions. The appellant's appeal was dismissed as time-barred, and subsequent challenges were unsuccessful. The sustainability of the Order-in-Appeal was affirmed, with the differential duty deemed rightfully demanded. The judgment emphasizes the importance of compliance with Project Import regulations and the application of the merger doctrine in such cases. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439683