GAMMON INDIA LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This Civil Appeal, under Section 130-E(b) of the Customs Act, 1962 (for short "the Act"), is directed against order dated 4th April, 2003 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, as it then existed, (for short "the Tribunal"), in Appeal No. C/298/02- Mum. By the impugned order, the Tribunal has allowed the appeal preferred by the Commissioner of Customs, Mumbai, holding that the appellant is not entitled to claim the benefit of Exemption Notification No. 17/2001/Cus (General Exemption No. 121), issued by the Min- istry of Finance, Government of India on 1st March, 2001.

(2.) Briefly stated, the facts, material for adjudication of the issue arising in this appeal, are as follows:

(3.) The bid tendered by the said joint venture was accepted by NHAI and an agreement dated 20th December, 2000 was executed between NHAI, referred to as the "Employer" on the one part and M/s Gam- mon-Atlanta JV, referred to as the "contractor", on the other part. On behalf of Gammon-Atlanta JV, the agreement was signed by the repre- sentatives of both the companies, i.e. Gammon and Atlanta.