Denial of benefit of project import regulations and concessional rate unjustified

Nortech Power Projects Private Limited Vs Commissioner of Customs (CESTAT Kolkata) CESTAT Kolkata held that denial of benefit of project import regulations and the concessional rate of duty despite clearly taking note of factual position is certainly an error of judgement. Facts- The appellants have filed appeal against the order passed by Commissioner of Customs (Port), Customs House, Kolkata. Vide the said order, the Commissioner had directed the finalization of provisional assessment u/s. 18(2) of the Customs Act read with Regulation 17 of the Project Import Regulations, 1986 for the proje...