https://www.taxtmi.com/caselaws?id=47708 SC dismissed the revenue's appeal, holding that new grounds raised for the first time before the Tribunal - including absence of a registered project contract, application timing under Project Import Regulations, and inapplicability of Heading 98.01 - could not be entertained. Tribunal correctly refused to permit the Department to advance a new case on second appeal where those issues were not raised in the show cause notice, adjudicating authority, or first appellate proceedings. As none of the authorities had denied project-import benefit on those bases, the revenue was barred from expanding its case and the appeal failed. en-us Thu, 31 Aug 2006 00:00:00 +0530 Thu, 18 Sep 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47708 SC dismissed the revenue's appeal, holding that new grounds raised for the first time before the Tribunal - including absence of a registered project contract, application timing under Project Import Regulations, and inapplicability of Heading 98.01 - could not be entertained. Tribunal correctly refused to permit the Department to advance a new case on second appeal where those issues were not raised in the show cause notice, adjudicating authority, or first appellate proceedings. As none of the authorities had denied project-import benefit on those bases, the revenue was barred from expanding its case and the appeal failed. Case-Laws Customs Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47708