- (1.) A Thailand based company, Italian Thai Development Public Company Limited and an Indian Public Company, ITD Cementation India Limited having its place of business in Salt Lake City, Kolkata decided to establish a Joint Venture Organisation ITD-ITD CEM JV. This Joint Venture is unincorporated. For all purposes they are represented by the first and second writ petitioners. The reference to the petitioners in this judgment will also include the Joint Venture ITDITD CEM JV.
(2.) Kolkata Municipal Corporation was inviting tenders, in or about 2008 for its Drinking Water Supply Project. The Corporation invited offers for designing and supplying of reinforced cement jacketed pipe cast monolithically, with a 1626 mm outside diameter, spirally welded carrier steel pipes with cement mortar lining inside to be laid by micro tunneling/pipe jacking system at about 7.0 m to 8.0 m depth below the ground level for an approximate length of 15.80 km along BT Road from Park Road to BT Road Junction to Tallah Pumping Station with a small stretch of about 0.50 km between Palta Indira Gandhi Water Treatment Plant and Park Road. The Joint Venture Company was successful in tendering. They were awarded Contract No. 25 dated 13th April, 2009 by the Corporation.
(3.) The dispute in this case is not with regard to the above contract but with regard to whether Customs duty was payable on the importation of tunnel boring machines by the petitioners. By and under three Bills of Entry these tunnel boring machines were imported. Rs.360.46 lakhs were paid as Customs duty. The bills of entry were dated 15th December 2009, 21st December 2009 and 31st May 2010. This suggests that these machines were contemporaneously imported.;