1989 (1) TMI 277

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.... Shri K.K. Bhatia, SDR, for the Respondent. [Order per : S. Kalyanam, Member (J), (Oral)].  - Since a common question relating to the rejection of the concessional assessment in terms of Project Import Regulations, 1965, arises in all the above appeals relating to the same appellant, they are consolidated and disposed of by a common order. 2. The above appeals are directed against th....

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.... learned S.D.R. 5. We are not able to understand much less appreciate as to what exactly Shri Karunakara purports to convey by stating that there was "confusion" in the matter of understanding the scope of Project Import Regulations in regard to the exact nature of documents to be produced. The Customs authorities are creatures under the Act and cannot traverse beyond the confines of the same a....