2009 (7) TMI 974 - AT - Customs

Summary

Issues:
The issue involved in this case is whether the importer is eligible for customs duty benefit u/s Notification No. 21/2002-Cus. based on being specified as a sub-contractor in a concession agreement.

Judgment Details:

1. Issue of Customs Duty Benefit Eligibility:
The appellant imported a unit 'Parker asphalt batching type plant' and claimed customs duty benefit under Notification No. 21/2002-Cus. The assessing officer rejected the claim as the importer was not considered a contractor awarded by NHAI. However, the Commissioner (Appeals) ruled in favor of the respondent, stating that the importer was specified as a sub-contractor of NKEL in the concession agreement. The Revenue appealed this decision.

2. Interpretation of Agreement Terms:
The Tribunal examined whether the goods were imported by NHAI or a person named as a sub-contractor in the contract. The agreement between NHAI and NKEL defined 'EPC contract' as the sub-contract for project implementation. The amendment to the agreement signed by both parties confirmed M/s. PLL as the sub-contractor. The Commissioner (Appeals) correctly held that the amended agreement was valid, and M/s. PLL was specified as the sub-contractor. Therefore, the Tribunal found no legal flaw in the Commissioner's decision.

3. Dismissal of Appeal:
Based on the interpretation of the concession agreement and the roles of the parties involved, the Tribunal dismissed the appeal filed by the Revenue.

4. Cross Objection Dismissal:
The cross objection, serving as a response to the Revenue's appeal, was also dismissed by the Tribunal.

In conclusion, the Tribunal upheld the Commissioner (Appeals)'s decision regarding the eligibility of the importer for customs duty benefit under Notification No. 21/2002-Cus., based on the specific terms of the concession agreement and the role of the sub-contractor in the project implementation.