1997 (9) TMI 108 - SCH - Customs

Summary

The appeal considered whether the appellant was entitled to concessional duty under Item 72A of the Customs Tariff. The benefit was denied because the contract was not registered before goods clearance. Goods had arrived before the registration application was submitted. The Tribunal rightly held the appellant was not entitled to the benefit. The decision is in line with the law in Mihir Textiles Ltd. v. Collector of Customs, Bombay. The appeal was dismissed with costs.