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TMI Blog2002 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1965. The appellants had relied upon Madras High Court Judgment in Writ petition No. 5199 of 1988 delivered on 23-2-89 wherein the Court directed the Collector of Customs to register the contract and then consider the refund claim. Such orders were given by the Hon ble Court having regard to the facts and circumstances of the particular case before them. Therefore, this judgment does not lay down a law that Registration can be done even after importation and clearance of goods. The learned Commissioner also observed that as far CEGAT s decision in the case of HAL (Order No. 453 and 454) 1987-B2 is concerned, found in that case the appellant had applied for registration. Ratio of that decision therefore would not apply to the facts of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for refund. Ms. Meenakshi also submitted that the Central Board of Excise and Customs issued a circular dated 27-10-1983 wherein it is stated that the project import on machinery of printing industry is also permitted. The learned Commissioner clarified that they were not entitled for Project Import duty concession on their import during the year 1982. She also submitted that they had also filed a Writ petition to the Hon ble High Court at Chennai and High Court vide their order dated 8-6-99 had dismissed the Writ petition on the ground that an alternate remedy which is equally efficacious and effective was available since they have not exhausted their remedy, the Writ petition, was dismissed on technical grounds and not on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regulation 3 also requires that the application shall be accompanied by the original deed of contract and the Import licence for the import of the project. In this connection, he invited my attention to the letter dated 15-9-82 at page 1 of the Paper book, which is a request of the importer to issue them the necessary application form etc., so as to enable them to register under Project Import and to get duty concessions early. In other words, they had only sought the necessary application form vide their letter dated 15-9-82, from the Collector of Customs, Madras, that they have never applied for registration of their contract. The Commissioner of Customs House, Madras, vide his letter No. 840/186/82 GR-II, dt. 20-9-82, had clarified in P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a contract and registration thereof in Customs House, prior to clearance being essential requirement in the absence of which benefit of concession of duty under the Tariff Heading is not available. Even though, this judgment of the Larger Bench in the case of Toyo Engineering v. Collector of Customs, Bombay was set aside on the technical grounds of one of the Members having retired and 3 of these judgments were written after the judgment by the retired Member. 6. After hearing both sides, I am of the considered opinion that they had not registered their contract with the Customs authorities and they had only requested to supply them application forms etc., to get their contract registered. After the clarification given by the Custom a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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