BALLARPUR INDUSTRIES LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Having heard learned Counsel, we are of the view that the order of Customs, Excise and Gold (Control) Appellate tribunal under appeal must be set aside and the matter remanded to the tribunal to consider an aspect which, apparently, was not presented before it.

(2.) This was contract registered by the D. G. T. D. and the appellants were entitled to the benefit of such registration. They were made liable to Customs duty on initial spares that they had imported, which would otherwise have been treated as "project imports", on the ground that the Customs authorities had decided to de-register the contract, treating the import of the spares as having been made under a separate contract. Whether the contract could have been de-registered only by the authority which had registered it and not the Customs authorities requires to be sidered.

(3.) The appeal must be allowed. The older under appeal is set aside. The appeal [being "cd (SB) T Appeal No. 587/78-B. 2] is restored to the file of the tribunal to be heard and decided afresh. It shall be open to both the parties to place before the tribunal the appropriate pleadings and material in support of their respective stands on the aspect referred to above. No order as to costs.