1989 (1) TMI 277

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..... per : S. Kalyanam, Member (J), (Oral)]. - Since a common question relating to the rejection of the concessional assessment in terms of Project Import Regulations, 1965, arises in all the above appeals relating to the same appellant, they are consolidated and disposed of by a common order. 2. The above appeals are directed against the respective impugned orders of the Collector of Customs (A .....

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..... appreciate as to what exactly Shri Karunakara purports to convey by stating that there was confusion in the matter of understanding the scope of Project Import Regulations in regard to the exact nature of documents to be produced. The Customs authorities are creatures under the Act and cannot traverse beyond the confines of the same and an elementary bare reading of Heading 84.66 CTA read with t .....

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