9911796707
TMI Blog2016 (12) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 2. The miscellaneous applications and appeals are arising out of the same impugned order, hence we dispose of appeals and miscellaneous application by a common order. 3. The relevant facts are that M/s. IMS Petrogas Ltd. (now SHV Energy LPG Infrastructure Pvt. Ltd.) hereinafter referred to as Appellant No.1), registered their contract under Project Import Heading 98.01 for initial set up of LPG Storage Terminal (Tanks) at Porbunder, Gujarat. Appellant claimed benefits of Notification No.42/96-Cus dated 23/07/1996, Sl.No.16 for "Port Development Project". As per the lower authority appellant was setting up LPG Storage Tanks for their LPG imports at Porbunder under the "Parallel Marketing Scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings recorded by the adjudicating authority and upheld the order-in-original. 5. Learned Counsel appearing for the appellants submit that appellants had submitted various documents such as, plant layout, project report, etc. under letter dated 02/08/1996 from the Secretary, Ports & Fisheries Department, Government of Gujarat, which they claimed as recommendation letter; the findings of the first appellate authority that the appellant did not produce detailed project import report is erroneous and contrary to the records; the denial of benefit of project import is also incorrect as they have submitted the entire report to the adjudicating authority also; once the sponsoring authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23/07/96, nugatory and meaning less; sub-item (6) of Heading 98.01 includes various projects like Bombay Water Supply and Sewage Project, Salaya-Koyali Mathura Crude Oil Pipe Line Project and Mathura-Delhi-Ambala-Jullundur Product Pipeline Project, which would indicate that the project need not be only for production, mine or exploration and these projects are also recognized under Project Import Regulation as these are of service oriented projected; the findings of the lower authorities that a clarification of Ports & Fisheries Department, Government of Gujarat does not put the Customs department under an obligation to grant concessional rate of duty is not correct and contrary to the judgement of the Hon'ble Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat has specifically stated that they have accepted the proposal of the appellant for erecting of storage of LPG (import) facility at Porbunder Port of the Gujarat Maritime Board and by letter dated 01/02/97 clearly indicated to the Asst. Commissioner of Customs, Central Cell, GR-6) New Customs House, Mumbai that "in view of the clarifications mentioned above, the duty concession to import the items under Customs Tariff Act, 1975 and Project Import Regulations, 1986 as well Public Notice 154 Imp.133 dated 30/11/89 may be permitted as per rules to M/s.IMS Petrogas Ltd. and SHV Energy North West India Ltd. subject to the condition that total material should not exceed as attested and forwarded as Annexure- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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