https://www.taxtmi.com/caselaws?id=42226 Clearance of imported machinery under the Project Imports (Registration of Contract) Regulations, 1985 was treated as provisional under Section 143 of the Customs Act, 1962 where continuity bonds had been executed, so the final-clearance bar under Section 47 did not apply. On that basis, customs authorities could issue a show cause notice alleging misdeclaration, unauthorised importation, and excess installed capacity. Earlier authorities dealing with final clearance were considered inapplicable because the import arrangement remained provisional, and the notice was therefore not treated as lacking jurisdiction. en-us Fri, 19 Feb 1988 00:00:00 +0530 Wed, 09 Jun 2010 18:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42226 Clearance of imported machinery under the Project Imports (Registration of Contract) Regulations, 1985 was treated as provisional under Section 143 of the Customs Act, 1962 where continuity bonds had been executed, so the final-clearance bar under Section 47 did not apply. On that basis, customs authorities could issue a show cause notice alleging misdeclaration, unauthorised importation, and excess installed capacity. Earlier authorities dealing with final clearance were considered inapplicable because the import arrangement remained provisional, and the notice was therefore not treated as lacking jurisdiction. Case-Laws Customs Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42226