2009 (1) TMI 670

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..... Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the department (appellant) is for stay of operation of the impugned order wherein the learned Commissioner (Appeals) granted the benefit of Notification 21/2002-Cus. (Serial No. 203) to the respondents in respect of a machinery which was imported by them for use in road construction. The relev .....

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..... ttedly, the relevant contract was entered into between MMRDA and the respondents. The provisions of the said Act further disclose that the provision of infrastructure within the territory of Mumbai is one of the essential functions of MMRDA and infrastructure includes streets, roads etc. Prima facie, it appears to us that it would not be reasonable to hold that MMRDA is not a corporation empower .....

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