2005 (8) TMI 566

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....ri Manoj Krishna, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The applicant herein registered a contract with the Contract Cell, New Customs House, Mumbai and cleared certain machinery. Since the importers failed to submit "Vital Document" to finalise the assessment under Project Import, duty on merit rate was ordered to be charged on the said import 2 machines lis....

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....ments were presented for the imported items and no duty demand could be determined. The ld. DR on the other hand by supporting order of the lower authorities submits that Bank remittance certificate, installation certificate, original triplicate of the subject bill of entry were not tendered, the goods imported by the importer are therefore not eligible to the benefit of the Project Import under p....