Section 5(1) in The Project Imports Regulations, 1986.
(1)Every importer claiming assessment of the goods falling under the said heading No. 98.01, on or before their importation shall apply in writing to the proper officer at the port where the goods are to be imported or where the duty is to be paid for registration of the contract or contracts, as the case may be :Provided that in the case of consignments sought to be cleared through a Customs House other than the Customs House at which the contract is registered, the importer shall produce from the Customs House of registration such information as the proper officer may require.
