1998 (8) TMI 177 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and remanded the case to the Lower Appellate Authority for determining whether the original authority rightly rejected the application for registration of the contract under the Project Import Regulations, 1986. The Tribunal found that the mere fact that the goods had been cleared did not disqualify the appellants from availing the benefits of the Regulations.