TECHNI BHARATHI LTD. Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) THE stay application seeking waiver of pre -deposit of duty of Rs. 8,01,178/ - and Rs. 7,54,943/ - and stay recovery thereof arose out of the order of the Commissioner (Appeals), Mumbai.

(2.) THE applicants imported two consignments of Bobbcat Skid Steer Loader and attachments and filed two Bills of Entry claiming benefit of Notification No. 17/2001 -Cus., dated 1 -3 -2001 at Nil rate of duty (Basic + CVD + SAD). The applicant contends that the goods were imported in the capacity of a Subcontractor of National Highway Authority of India (NHAI) and therefore was eligible for the benefit of Notification No. 17/2001 -Cus. The lower appellate authority held that the importer is not a joint venture company (M/s Tantia -Techni Bharti Ltd.) to whom the contract was awarded but a Sub -contractor of the above said company and therefore is not eligible for the benefit of the said Notification.

(3.) HEARD both sides.