Exemption under Notification No.17/2001 cus, dated 1st March, 2001 available only if the goods are imported by ‘a person who has been awarded the contract’ by NHAI

M/s. Gammon India Ltd. Vs Commissioner of Customs (Supreme Court of India)- Customs – Exemption under notification no. 17/2001 Customs – Contract in the name of Joint Venture – Import of machine by one party to the joint venture – actual user condition – Appellant and ‘X’, entered into a joint venture agreement dt. 18.9.2000 for submitting a bid to the National Highways Authority of India (NHAI) for awarding a contract for construction of a road in India – The said joint venture was named as ‘Y’- The bid tendered by the ‘Y̵...