https://www.taxtmi.com/caselaws?id=800378 Project-import assessment under Heading 98.01 depends on actual importation occurring after registration of the relevant project contract, not on the date of an earlier purchase order. Consignments imported after registration may seek the benefit, subject to remaining prescribed requirements; consignments imported earlier do not qualify. Post-clearance revision of a Bill of Entry is available under Section 18A, subject to statutory and prescribed conditions. Its non obstante clause gives that specific revision mechanism priority over the general post-clearance amendment restriction in Section 149. en-us Mon, 28 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800378 Project-import assessment under Heading 98.01 depends on actual importation occurring after registration of the relevant project contract, not on the date of an earlier purchase order. Consignments imported after registration may seek the benefit, subject to remaining prescribed requirements; consignments imported earlier do not qualify. Post-clearance revision of a Bill of Entry is available under Section 18A, subject to statutory and prescribed conditions. Its non obstante clause gives that specific revision mechanism priority over the general post-clearance amendment restriction in Section 149. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800378