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Issues Involved:
The issue involved in this case is the grant of benefit under Notification 21/2002-Cus. (Serial No. 203) to the respondents for importing machinery for road construction based on the contract awarded by Mumbai Metropolitan Regional Development Authority. Summary: In this judgment by the Appellate Tribunal CESTAT, Mumbai, the department (appellant) filed an application for a stay of operation of the impugned order that granted the benefit of Notification 21/2002-Cus. (Serial No. 203) to the respondents for importing machinery for road construction. The condition of the notification required the importer to have been awarded a contract for road construction by specific government bodies. The respondents were authorized by Mumbai Metropolitan Regional Development Authority (MMRDA) to construct roads in a certain area. The Tribunal found that MMRDA, as a body corporate with the power to contract under the relevant Act, was empowered to construct roads. The lower appellate authority's decision in favor of the respondents was deemed reasonable. After hearing both parties, the Tribunal concluded that the Revenue did not establish a case for a stay of the impugned order. The application filed by the appellant for a stay was dismissed by the Tribunal.
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