CESTAT Grants Duty Exemption under Project Import Regulations

RKM Powergen Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai) Introduction: In the case of RKM Powergen Pvt. Ltd. vs. Commissioner of Customs (CESTAT Chennai), a significant dispute arose regarding the eligibility of project import benefits for goods imported before the contract registration. This article delves into the details of this case, highlighting the key arguments and the final decision. Detailed Analysis: 1. Background and Timeline: RKM Powergen Pvt. Ltd. applied for project registration under Project Import Regulations 1986 on August 23, 2010. They also submitted a sponsorship le...