https://www.taxtmi.com/caselaws?id=44692 Concessional duty under Item 72A of the Customs Tariff Act was available only where the project import contract complied with the Project Import (Registration of Contracts) Regulations, 1965. Prior registration was a statutory condition, and the benefit could not be claimed when the contract was registered only after the goods had been cleared, especially where the goods had already arrived before the registration application was made. On that basis, the Tribunal's refusal to grant the concession was consistent with the settled legal position, and the importer was not entitled to concessional duty. en-us Thu, 25 Sep 1997 00:00:00 +0530 Sat, 03 Jul 2010 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44692 Concessional duty under Item 72A of the Customs Tariff Act was available only where the project import contract complied with the Project Import (Registration of Contracts) Regulations, 1965. Prior registration was a statutory condition, and the benefit could not be claimed when the contract was registered only after the goods had been cleared, especially where the goods had already arrived before the registration application was made. On that basis, the Tribunal's refusal to grant the concession was consistent with the settled legal position, and the importer was not entitled to concessional duty. Case-Laws Customs Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44692