2007 (2) TMI 14

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..... lly applied on the imported goods and accordingly demanded for differential duty – matter remanded to original authority for finalising assessment in terms of project contract
[Order per: C.N.B. Nair, Member (T)]. - The appellant registered a Project Import Contract with the Customs Authorities at Bombay in 1986. The project was for setting up a polyester filament manufacturing plant. Imports u .....

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..... s filed. There fore, in an ex-parte adjudication, order was passed by deregistering the contract, assessing the imported goods at normal rates of duty and demanding the differential duty. 3. The appellant came to know of the duty demand when detention order for recovery of demand under Section 142 of the Customs Act was received. Thereupon, an appeal was filed before the Commissioner. In addition .....

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..... tement that requirement, though introduced under Rule 7 of the Project Imports Regulation in 1992, applied to the earlier imports also. The Commissioner also rejected the appellant's submission that the ruling contained by the Judgment of the Hon'ble Supreme Court in the case of Mangalore Chemicals & Fertilizers v. Dy. Commissioner reported in 1991 (55) E.L.T. 437 (S.C.) was appropriate in the pre .....

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..... Mihir Textiles, the appellant importer had not become eligible for exemption for want of registration of the Project Contract. To the present case the ruling in Mangalore Chemicals & Fertuizers Ltd. (supra) would appropriately be attracted. Hon'ble Supreme Court ruled as under: "11...There are conditions and conditions. Some may be substantive, mandatory and based on considerations of policy and .....

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..... y to the lower rate of duty. We also find that same issue had come before this Tribunal in the case of Gas Authority of India Ltd. -2003 (159) E.L.T. 468 and this Tribunal held that the assessments are required to be finalized in terms of the project contract and deregistration of contract and recovery of duty were not warranted. 7. In view of what is stated above, we set aside the impugned order .....

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