Case Law Details
Commissioner of Customs Vs M/s Mahavir Roads & Infrastructure Pvt. Ltd. (CESTAT Mumbai)
Prior to budget 2012, benefit of customs duty exemption on road construction equipment was not available in cases where the contract for such construction was awarded by a Metropolitan Development Authority. Thus the appellant in the present case is not eligible for the benefit of duty exemption under Notification No. 21/2002-Cus. Accordingly, we dismiss the appeal as devoid of merits.
FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:-
This appeal has been filed by Revenue against allowing exemption to goods imported under Notification No. 21/2002-Cus. Sr. No. 230.
2. Learned AR argued that Commissioner (Appeals) has wrongly interpreted Notification No. 21/2002-Cus by construing that “Mumbai Metropolitan Regional Development Authority” (MMRDA) is a road construction corporation under the control of the State Government. It was argued that the MMRDA is a corporate body, incorporated under the MMRDA Act, 1974. He pointed out that condition No. 40 (ii) of Notification No. 21/2002-Cus Sr. No. 230 grant exemption reads as under:
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