Supreme Court · 2011 INSC 468 · Decided 6 July 2011
M/S. Gammon India LTD. v. Commissioner of Customs, Mumbai
- Court
- Supreme Court of India
- Citation
- 2011 INSC 468 · [2011] 7 S.C.R. 195
- Case number
- CIVIL APPEAL No. 5166/2003
- Decided
- 6 July 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
A B Customs Act, 1962: Exemption Notification No. 1712001- cuScdated.1..3.2001 '."'.A~ per .Co.ndition 38 of the Notification, a person who tias been.awarded'a 'contractfor the construction c of roads in India by or on behalf of the NHAI is entitled to exemption from basic customs duty and machines - Appellant and another company entered into a joint venture agreement for submitting a bid for award of a contract for construction of road D on National Highway- Contract given to the said joint venture company - Import of machinery specified in the Notification by appellant -
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