2005 (8) TMI 566

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..... spondent. [Order per : S.S. Sekhon, Member (T)]. The applicant herein registered a contract with the Contract Cell, New Customs House, Mumbai and cleared certain machinery. Since the importers failed to submit Vital Document to finalise the assessment under Project Import, duty on merit rate was ordered to be charged on the said import 2 machines listed in the notice. The present appea .....

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..... s and no duty demand could be determined. The ld. DR on the other hand by supporting order of the lower authorities submits that Bank remittance certificate, installation certificate, original triplicate of the subject bill of entry were not tendered, the goods imported by the importer are therefore not eligible to the benefit of the Project Import under project import regulation and are not class .....

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..... sion was not called for as all Vital Documents to assess was available or that the demands arrived are based on assumption etc. in absences of Vital Documents . Either way, the duty demands are doubtful and deposits are required to be waived and recovery stayed. Therefore, full waiver of pre-deposit is granted in this case under Section 129E of the Customs Act and recovery stayed. The applicati .....

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