When Customs Act and it’s rules / regulation do not mandate some condition the same can not be imposed by the terms of Customs Manual

2018 (6) TMI 21 - CESTAT MUMBAI

COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI VERSUS M/S HINDUSTAN CONSTRUCTION CO. LTD. M/S NAGARJUNA CONSTRUCTION CO. LTD.

Project registration denied stating that no contract between the importer and the supplier and that the project is an irrigation project and not a water supply project - Held that:- The Project Import Regulation 1986 does not require the importer to enter into contract with foreign supplier. It merely require existence of a contract under which imports are made.