2018 (6) TMI 737

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....ional rate of duty, under the provisions of Regulation 7 of the said Regulations as per which the Appellant were required to submit the required documents viz. Reconciliation statement, Bank/ Customs attested invoices, bank Remittance certificate, Installation certificate confirming installation of imported goods at the project site. On non submission of the same they were issued show cause notice dt. 16.10.97. The Appellant submitted Reconciliation statement and perpetual indemnity bond in lieu of Original Triplicate bill of entry, without the copies of invoices, bank remittance certificate, installation certificate from the Project Authority i.e Indian Oil Corporation Ltd. and copies of Bills of Entry. Vide order dt. 30.06.2006 the adjudi....

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....ite of opportunities, could not submit the required documents in original or the acknowledgment copy thereof to the lower adjudicating authority despite the directions of the Commissioner (Appeals) held that the demand is sustainable. Hence the present appeal by the Appellants. 2. Shri Shiva Nagesh, Ld. Counsel appearing for the Appellants submits that in show cause notice only the compliance of rule 7 was asked for which pertains to submission of statement indicating the details of the goods imported together with necessary documents as proof regarding the value and quantity of goods so imported in terms of regulation and any other documents that may be required by the proper officer. That the reconciliation certificate was submitted on 7....

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....both the sides and perused the records. We find that in terms of Regulation 7 of the Project Import Regulations, 1986 the importer has to submit a statement indicating the details of the goods imported together with necessary documents as proof regarding the value and quantity of the goods so imported and any other documents that may be required for finalization of contract. We find that the Appellant had submitted the reconciliation statement. Further the Chartered Engineer Certificate was also submitted which showed that the imported goods has been installed for the intended purpose. The installation of goods is of prime importance as the goods should be used for the intended project. In the present case the same has not been disputed by ....