https://www.taxtmi.com/caselaws?id=442466 Project import duty exemption could not be denied merely because imported goods were cleared before formal registration of the contract, where the importer had already applied for registration and the sponsoring authority had issued its recommendation before import. The Tribunal applied its earlier rulings that pre-registration clearance does not by itself defeat eligibility when the registration process was already initiated and the necessary approval had been obtained. On these facts, the subsequent formal registration was treated as sufficient to sustain the concessional assessment, and the denial of project import benefit was set aside with consequential relief. en-us Wed, 30 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442466 Project import duty exemption could not be denied merely because imported goods were cleared before formal registration of the contract, where the importer had already applied for registration and the sponsoring authority had issued its recommendation before import. The Tribunal applied its earlier rulings that pre-registration clearance does not by itself defeat eligibility when the registration process was already initiated and the necessary approval had been obtained. On these facts, the subsequent formal registration was treated as sufficient to sustain the concessional assessment, and the denial of project import benefit was set aside with consequential relief. Case-Laws Customs Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442466