https://www.taxtmi.com/caselaws?id=800707 Regulation 7 of the Project Import Regulations, 1986 requires finalisation documents within three months of clearance of the last consignment, unless the proper officer grants an extension. Denial of the nil-duty project-import concession requires proof of the last-clearance date and non-submission within the applicable period. Where an extension request remains undisposed of, documents are furnished before show-cause notices, and record findings on the extension request or reconciliation statement are incorrect, non-compliance is not established. Applicable Board circulars allowing relaxation for public sector undertakings must also be considered before denying the concession. en-us Tue, 06 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800707 Regulation 7 of the Project Import Regulations, 1986 requires finalisation documents within three months of clearance of the last consignment, unless the proper officer grants an extension. Denial of the nil-duty project-import concession requires proof of the last-clearance date and non-submission within the applicable period. Where an extension request remains undisposed of, documents are furnished before show-cause notices, and record findings on the extension request or reconciliation statement are incorrect, non-compliance is not established. Applicable Board circulars allowing relaxation for public sector undertakings must also be considered before denying the concession. Case-Laws Customs Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800707