2008 (3) TMI 546 - AT - Customs

Summary

Issues:
Grant of Project Import Registration for claiming exemption on imported DI pipes meant for water distribution.

Analysis:
The Miscellaneous Application was filed for Project Import Registration following a reference to the Larger Bench in a previous order. The issue referred was whether Project Import benefit for Drinking Water Supply projects should be limited to water treatment plant equipment only. The reference stemmed from a previous Tribunal decision that restricted Project Import Regulations to water treatment plants. The applicant sought registration under Project Import Scheme to clear goods without duty payment, citing a differing view from the Tribunal in a previous case.

The applicant argued that denying Project Import concession would cause irreparable damage and referred to a Supreme Court decision highlighting situations where interim relief is equivalent to final relief. The applicant requested an interim order directing authorities to grant Project Import registration. The departmental representative opposed the request, emphasizing that the issue was pending before the Larger Bench and granting interim relief would prejudice the Revenue.

The Bench acknowledged conflicting views on the issue, with one view supporting the appellants' entitlement to Project Import concession and another opposing it in a previous case. As the matter was referred to the Larger Bench and no final decision was reached, the Bench declined to grant interim relief. The rejection of the Miscellaneous Application was based on the pending decision by the Larger Bench, highlighting the need for a conclusive decision before granting any relief.

In conclusion, the Bench rejected the Miscellaneous Application, emphasizing the need for a final decision from the Larger Bench on the issue of Project Import benefit for DI pipes meant for water distribution. The decision highlighted the importance of resolving conflicting views before granting any interim relief to ensure fairness and adherence to legal procedures.