JUDGMENT

Bharucha, J.-This is an appeal against the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal and it concerns the assessment of project imports for the purposes of Customs duty.

2. Prior to the introduction of Item 72A in the earlier Customs Tariff, individual imports, though intended for a single project, were separately assessed to Customs duty. To obviate the inconveniences that resulted, the facility of project imports was introduced and it required that the contract relating to the project import should be registered. The Project Imports (Registration of Contract) Regulations, 1965, were introduced as a consequence. They provide that every importer claiming assessment of articles falling under the relevant entry, being Heading 84.66 of the present Customs Tariff, should apply to the appropriate officer of Customs at the port where the goods are to be imported for registration of his contract. The application in that behalf must specify "such other particulars as may be considered necessary by the Appropriate Officer for the purposes of assessment under the said Heading".

3. The appellants entered into a contract on 19th,