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TMI Blog2016 (12) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of re-conciliation statements, the same was inserted w.e.f. 7/1/1992 in the Project Import Regulations, 1986 therefore the requirement of Rule 7 per say cannot be made applicable - even though Rule 7 is not applicable but otherwise also the appellant is require to submit the documents which establish that the goods imported under Project Import Regulations has been used for setting up project ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at appellant have not submitted the re-conciliation statement in respect of setting up the project as required under clause 7 of the Regulations. Appeal before the Commissioner(Appeals) demand confirmed by the Adjudicating authority was upheld on the same ground that the appellant was require to submit the documents in terms of clause 7 of Project Import Regulations, 1986. 2. Ms. Padmavati Pati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. He submits that requirement of Rule 7 even though the in 1992 but being procedural requirement the appellant was duty bound to comply the same. He further submits that even though the Rule 7 is ignored as per the condition of the bond executed by the appellant they are require to submit the documents whatever required by the department to ensure that obligations cast on the appellant under Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that as per the condition, the appellant is under obligation to submit any documents required by the department to satisfy that the purpose for import under project import regulation has been achieved. Therefore even though Rule 7 is not applicable but otherwise also the appellant is require to submit the documents which establish that the goods imported under Project Import Regulations h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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