Civil Appeal Nos. 6249-6251 of 2019

COMMISSIONER OF CUSTOMS (IMPORTS), MUMBAI v. IRCON INTERNATIONAL LTD.

Date Issued: 24 September 2024
Source: 2025 (391) E.L.T. 50 (S.C.)
Views: 11

Summary

Exemption on import - Rotary piling rig - Post import use condition, violation of - In this case, Revenue had confirmed duty demand and had imposed fine and penalty on assessee by denying exemption availed by assessee under Notification No. 21/2002-Cus. at time of import of Rotary Piling Rig with accessories - Exemption was denied on ground of violation of post import condition of not using said goods at specified site for construction of road mentioned in contract but diverting same at other site for other projects of Rail over bridge - CESTAT, in impugned order had held that denial of exemption ibid was not sustainable as notification ibid did not stipulate exclusive use of imported equipment in project mentioned in contract - On filing appeal by Revenue - HELD : On basis of facts of this case and taking note of status of parties, no interference was required by Apex Court in this case - Civil appeal filed by Revenue was to be dismissed - Section 25 of Customs Act, 1962. [para 2] Appeal dismissed against department Ircon International Ltd. v. Commissioner — 2019 (366) E.L.T. 1034 (Tribunal) — Affirmed