2013 (9) TMI 1154 - AT - Customs

Summary

Issues involved:
The issue involved in this judgment is whether the Mumbai Metropolitan Regional Development Authority (MMRDA) is considered a road construction corporation under Condition No. 40(a) of Notification No. 21/2002-Cus.

Comprehensive details of the judgment:

1. The appellant had appealed against an adjudication order that denied their claim to benefits under Notification No. 21/2002, resulting in the confiscation of imported machinery and imposition of duty, interest, and penalties.
2. Previous decisions in Patel Engineering Ltd. v. CC (Import), Mumbai and Shreeji Construction v. CC (Import), Mumbai presented conflicting views on whether MMRDA is a road construction corporation.
3. The critical issue of MMRDA's classification as a road construction corporation is pivotal in determining the appellant's eligibility for benefits under the Notification due to their road construction contracts with MMRDA.
4. Upon review of the previous judgments, it was found that Patel Engineering Ltd. did not address the specific issue of MMRDA's classification as a road construction corporation, while Shreeji Construction concluded that MMRDA does not fall under this category.
5. The Tribunal clarified that there is no conflict between the judgments in Patel Engineering Ltd. and Shreeji Construction, as the latter decisively determined that MMRDA is not a road construction corporation.
6. The reference to the Larger Bench was deemed unnecessary as there was no actual conflict between the previous judgments regarding MMRDA's status as a road construction corporation.
7. The appellant argued that the decision in Shreeji Construction was erroneous and requested the liberty to raise this contention in the ongoing appeal proceedings.
8. Ultimately, the reference was rejected, and the appeal was remitted to the appropriate Bench in the West Zonal Bench, Mumbai for further adjudication.