HINDUSTAN AERONAUTICS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) SINCE a common question relating to the rejection of the concessional assessment in terms of Project Import Regulations, 1965 arises in all the above appeals relating to the same appellant, they are consolidated and disposed of by a common order.

(2.) The above appeals are directed against the respective impugned orders of the Collector of Customs (Appeals), Madras, rejecting the appellant's claim that concessional assessment under Tariff Heading 84.66 of the Customs Tariff Act read with Project Imports (Registration and Contract) Regulations 1965. The claim of the appellant for concessional assessment was negatived on the ground that the relevant contracts regarding the import had not been registered with the Customs before the clearance of the goods in terms of Project Imports Regulations, 1965.

(3.) HEARD Shri K.K. Bhatia, the learned S.D.R.