1997 (7) TMI 141

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....Ing Rudolf Hell GMBH, for the import of Chromograph C-399 colour spanner. Under the terms of the contract the equipment was to be initially imported on behalf of the supplier for display in Pamex Exhibition to be held at New Delhi in January, 1983 and after closure of the Exhibition it was to be cleared for delivery to the appellants after completion of customs formalities. The equipment was imported by M/s. Kohli Graphic Systems on behalf of the supplier and the Bill of Entry in respect of the same was submitted by them before the customs authorities on January 15, 1983. The goods were cleared without paying any customs duty on the basis of Notification No. 116/79, dated June 1, 1979 issued under Section 25(1) of the Customs Act, 1962 wher....

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....lations, 1975 with the Assistant Collector of Customs (Contract Section), Customs House, Bombay in accordance with the provisions of the proviso to T.H. 84.66 of the Customs Tariff Act in order to avail the benefit of concessional rate of customs duty. Thereafter, on June 20, 1983, the appellants filed another Bill of Entry for clearance of the goods which were lying in deposit with the Northern Railway Godown under T.H. 84.66. The Assistant Collector of Customs, by his letter dated June 23, 1983, informed the appellants that the benefit of Project Import could not be given in respect of the goods imported for the Pamex Exhibition and the appellants were directed to revise the Bill of Entry. The appellants submitted the revised Bill of Entr....

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....157 of the Customs Act, 1962 and such contract or contracts have been registered before the order is made by the proper officer of the customs permitting the clearance of home consumption or deposit in a warehouse. The Project Import (Registration of Contracts) Regulations, 1975 have been made by the Central Board of Excise & Customs in that regard. The contract between the appellants and M/s. Kohli Graphic Systems was registered under the said regulations only on June 6, 1983 but the goods had been imported in the country much earlier in January, 1983 and the Bill of Entry in respect of such import had been submitted by M/s. Kohli Graphic Systems to the customs authorities on January 15, 1983. The submission urged on behalf of the appellan....