2018 (7) TMI 452

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....irectors of NRL and BPCL, they were in the process of implementing of a new project for manufacture of motor spirit and LPG as a part of the Numaligarh Refineries. 2. For installation of the new industrial plant, the appellant placed purchase orders upon 9(nine) foreign vendors for purchase of capital goods. Vide letter dated 21.01.2005, the appellants applied to the Commissioner of Customs, Customs House, Kolkata for registration of the subject contracts under project import for assessment as required by Regulation 5 of the Project Imports Regulations, 1986. All the imports made under the Bills of Entry for the project were assessed under respective tariff heading under which the imported goods fell, and no benefit of assessment under hea....

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....oject import under heading 9801.00 for import of material for motor spirit projects of Numaligarh Refinery. By letter dated 01.07.2005 they have submitted the documents as required by the department. According to the Revenue, the appellant imported first consignment vide Bill of Entry No. 345305 dated 13.01.2005 before filing the application for registration. In this context, the appellant submitted that the order of clearance was passed only after submission of application for registration. We find that the appellant had imported various Machinery and Spare parts under 18 Nos. Bills of entry and claimed benefit of Exemption Notification No. 21/2002-Cus dated 01-03-2002 as amended by Notification No.07/2004-Cus dated 08-01-2004 in terms of ....

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....certain conditions, such conditions may be fulfilled at a later stage, namely, at the stage of final clearance or final assessment. 39. Furthermore, it is also well-settled that the Legislature always intends to avoid hardship. In a situation of this nature, the exemption notification cannot be construed in a way which would prove to be oppressive in nature. However, we do not intend to lay down a law that delay on the part of the authorities in granting such certificates would automatically enable an assessee to obtain refund Each case has to be judged on its own facts." 8. In the case of ONGC Ltd. vs. Commissioner of Customs, Mumbai [2006(201) ELT 321 (SC)], the Hon'ble Supreme Court observed that once it is held that the Ministr....