https://www.taxtmi.com/caselaws?id=34536 Regulation 5(4) of the Project Import Regulations, 1986 was construed to require prior registration of project import contracts under Heading 98.01, with an import trade control licence accompanying the contract only where the import policy so required. The phrase "wherever required" was read in context so that an Import Trade Control licence was not treated as mandatory for every project import, and the registration scheme remained workable. On that construction, an REP licence was sufficient for registration, and refusal to register the contracts was not justified. en-us Tue, 25 Aug 2009 00:00:00 +0530 Thu, 10 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34536 Regulation 5(4) of the Project Import Regulations, 1986 was construed to require prior registration of project import contracts under Heading 98.01, with an import trade control licence accompanying the contract only where the import policy so required. The phrase "wherever required" was read in context so that an Import Trade Control licence was not treated as mandatory for every project import, and the registration scheme remained workable. On that construction, an REP licence was sufficient for registration, and refusal to register the contracts was not justified. Case-Laws Customs Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34536