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TMI Blog2016 (12) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of Kores India Ltd. vs. Commissioner of Customs, Mumbai, [2016 (4) TMI 9 - CESTAT MUMBAI], has held that when the regulation was not in the statute when the goods were imported, such new regulation cannot be pressed in the service for denying the benefit of PIR - in the instant case, imports were made in December, 1989 and January, 1990 and SCN dated 31.10.97 was forwarded to the Appellants by Deputy Commissioner of Customs, vide his letter dated 14.09.2005. Further, we also find that the Appellants have submitted reconciliation statement along with supporting documents for each of the nine Bills of Entry before the Commissioner (Appeals). The Affidavit of the Manager of the Appellants also testifies that the imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y at Noida, imported certain machineries and equipment under Project Import Regulations, 1986 (PIR, for short) and, accordingly, the contract was registered with the Customs House before import. During the months of December, 1989 and January, 1990, the appellants imported consignments of the machineries for which nine Bills of Entry were filed which were assessed to provisionally. The appellants had also executed a bond for the said purpose. The said machineries imported were put to use for the intended purposes in their factory at Noida from 1989-90 till 11.05.1996 and the same were shifted to their factory at Silvassa, on closure of their Noida factory. 3. Show Cause Notice dated 31.10.1997 was forwarded to appellants, vide Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, the appellants had submitted verification report of the UP Sales Tax Authority of the machines in use including the disputed machines. Further, their application for load sanctioning of electricity was allowed on due verification of the machinery installed in their Noida factory, which include the disputed machines. The Hon ble High Court directed the Tribunal to decide on merits giving liberty to the Appellants to produce documents to prove installation of the machinery. The Appellants have produced a certificate dated 20.12.90 issued by M/s. Arche Associates, certifying that they had inspected the machines installed which were imported under PIR. In any case, the requirement of submission of installation certificate and reconciliat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n PIR, 1986. Even the show cause notice, in para 2, alleges that clause 7 of PIR now requires to submit reconciliation statement within three months from the date of import, when clause 7 was not in vogue when imports were made. The Tribunal in the case of Kores India Ltd. vs. Commissioner of Customs, Mumbai, reported in 2016-TIOL-664-CESTAT-MUM has held that when the regulation was not in the statute when the goods were imported, such new regulation cannot be pressed in the service for denying the benefit of PIR. This judgment squarely applies to the case on hand. We, therefore, hold that Regulation 7 of PIR inserted w.e.f. 07.01.1992 would have prospective effect and cannot be made applicable for the imports made during the period prio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax survey and application for load sanctioning of electricity. The appellants also have produced Chartered Engineers certificate dated 20.12.90 certifying therein the inspection of the machinery installed in appellants Noida factory, which includes the machinery imported under PIR. With the above evidence on record substantiating the installation and use of the machines imported under PIR, we are satisfied that the Appellants are eligible for benefits of project import and are not inclined to accept the plea of the Dept. to remand the matter pertaining to the period 1989-90 at this stage. Accordingly, we allow the appeal with consequential relief, if any, in accordance with law. ( Pronounced in Court on 8.12.2016 ) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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