https://www.taxtmi.com/caselaws?id=778797 Project import benefits and exemption under Notification No. 12/2012-Cus were held available where the contracts had already been registered, the sponsoring authority recommended registration for the alternate supplier, and the amendment was sought before import. The change of supplier was driven by business exigency, the CIF value was revised because the goods were airlifted, and Regulation 6 permitted amendment of the contract before or after registration. The refusal based on the amendment not being formally registered before import was treated as a pedantic objection, and substantial compliance with the statutory scheme was accepted. The matter was remanded for extension of the claimed benefits. en-us Thu, 18 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778797 Project import benefits and exemption under Notification No. 12/2012-Cus were held available where the contracts had already been registered, the sponsoring authority recommended registration for the alternate supplier, and the amendment was sought before import. The change of supplier was driven by business exigency, the CIF value was revised because the goods were airlifted, and Regulation 6 permitted amendment of the contract before or after registration. The refusal based on the amendment not being formally registered before import was treated as a pedantic objection, and substantial compliance with the statutory scheme was accepted. The matter was remanded for extension of the claimed benefits. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778797