Jog Engineering Ltd. Vs. Commissioner of Customs

Jog Engineering Ltd. vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 14, 2002

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Citation: sooperkanoon.com/28214
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, S T S.S.
Decided On: May 14, 2002
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Jog Engineering Ltd.

Respondent

Commissioner of Customs

Legal References

Reported In: (2003)(160)ELT460Tri(Mum.)bai

Excerpt

1. this is an application for waiver of pre-deposit and stay of recovery of duty amount of rs. 70,38,646/- confirmed against the applicants by the dy. commissioner of the customs whose order has been upheld by the commissioner (appeals).2. the demand of duty has been confirmed on the ground that the applicants herein were not entitled to the benefit of notfn. no.23/98-cus. at sr. no. 166 of the table annexed thereto, since they had entered into contract for construction of highways with the maharashtra state road development corporation vide condition no. 74 of the list of conditions in the notification which provides that the goods in question for which exemption is being claimed should be imported by a person who has been awarded a contract for the construction of roads in india by or on behalf of the ministry of surface transport by the national highway authority of india or by public works department of a state government. it is the finding of the authorities below that the contract with the msrdc cannot be treated to be equivalent to the contract with the pwd of the state government.3. we have heard both sides and perused the conditions of the contract and are satisfied that a prima facie case for waiver has been made out as prima facie, the contract has been entered into by the government of maharashtra who has set up an agency for the purpose of entering into contracts for construction of roads. we, therefore, waive the pre-deposit of the duty and stay recovery thereof pending the appeal.

Full Judgment

1. This is an application for waiver of pre-deposit and stay of recovery of duty amount of Rs. 70,38,646/- confirmed against the applicants by the Dy. Commissioner of the Customs whose order has been upheld by the Commissioner (Appeals).

2. The demand of duty has been confirmed on the ground that the applicants herein were not entitled to the benefit of Notfn. No.23/98-Cus. at Sr. No. 166 of the Table annexed thereto, since they had entered into contract for construction of Highways with the Maharashtra State Road Development Corporation vide Condition No. 74 of the list of conditions in the notification which provides that the goods in question for which exemption is being claimed should be imported by a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport by the National Highway Authority of India or by Public Works Department of a State Government. It is the finding of the authorities below that the contract with the MSRDC cannot be treated to be equivalent to the contract with the PWD of the State Government.

3. We have heard both sides and perused the conditions of the contract and are satisfied that a prima facie case for waiver has been made out as prima facie, the contract has been entered into by the Government of Maharashtra who has set up an agency for the purpose of entering into contracts for construction of roads. We, therefore, waive the pre-deposit of the duty and stay recovery thereof pending the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Jog Engineering Ltd. vs Commissioner of Customs Same Subject Land Acquisition Same Judge J Balasundaram, S T S.S.