RELIANCE INDUSTRIES LIMITED Vs. COLLECTOR OF CUSTOMS MUMBAI

JUDGEMENT

(1.) We have heard learned counsel. We do not think that this is a case in which this court should set aside the order of the Tribunal merely because it does not reflect very precisely the reasoning upon which it has held on one issue against the present appellant. It is clear that the present appellant intended to make the import under Chapter 84 of the Customs Act and not as a project import. It is only after the first show cause notice in respect of a part of the import was issued that a certificate was obtained from the Directorate General of Technical Development which approved of the project import. It is clear that, in the circumstances, the requirements of the Project Import Regulations, 1986 have not been met.

(2.) In the circumstances, the appeal is dismissed.

(3.) No order as to costs. Appeal dismissed.