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2015 (2) TMI 739 - HC - CustomsBenefit of Notification No.21 of 2002 dated 1st March,2002- Machines Used in road project - Sent for testing purpose to other project - Held that:- The Tribunal found on a reading of the statements recorded under section 108 of the Customs Act, 1963, that the equipments and the machines were used by the assessee in a road project. For a brief period, they were sent to the Delhi Metro Rail Corporation and at the Metro rail site for testing only. There was no use for that project and which would disentitle the assessee from availing of any benefits under the subject Notification. That Notification envisaging usage in a road project and finding that the machines and equipments were indeed used in the road project and merely sent for testing purpose to the site of Delhi Metro Rail Corporation, that the Tribunal held in favour of the assessee. The findings of fact are consistent with the materials placed on record. They cannot be termed as perverse or vitiated by any error of law apparent on the face of the record either. The appeals are devoid of merit as they do not raise any substantial question of law. Decided against the appellant.
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