INTERCONTINENTAL Vs. CCE NEW DELHI

JUDGEMENT

(1.) This appeal has been preferred by the appellants against the impugned order in appeal dated 31.7.2000 vide which the Commissioner of Customs(Appeals) had upheld the order in original of the Deputy Commissioner of Customs dated 2.2.200 who rejected their refund claim of Rs.7,20,346/ - under Section 27 of the Customs Act.

(2.) The facts giving rise to this appeal may briefly be stated as under:

(3.) The appellants imported three electronic total stations -Topcon and Leica Make against two Bills of Entry dated 3.4.99 and 7.4.99 and paid duty thereon in all of Rs.7,20,346/ - vide TR -6 challans dated 8.5.99 and 25.5.99. However,later on they filed an application for refund of the duty amount on the ground that they were not liable to pay the same in view of the exemption Notifications Nos.73/97 dated 3.10.97 and 20/99 as the equipments (electronic total stations) were imported by them to carry out the surveys as contemplated under the contract agreement for a project under taken by the National Highways Authority of India and that understanding was also given to them that their equipments would be cleared free of duty under the above said notifications. The Deputy Commissioner of Custom,s rejected their refund claim through order inoriginal dated 2.2.2000 on the ground that they were not entitled to the beneft of Notification No.73/97 as exemption under that notification was available to an importer who had been awarded contract for construction of roads, whereas the appellants obtained only a consultancy contract agreement for carrying out the surveys and not for the construction of roads.