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2019 (5) TMI 271 - AT - CustomsImport of ‘speco hot mix plant 200 TPH 2500 FFW’ - eligibility of a consortium partner to be entitled to the benefit of the said notification for import of goods required for construction of roads without payment of duty - Benefit of N/N. 21/2002-Cus dated 1st March 2002 - HELD THAT:- The notification itself specifies that deployment for construction of roads for five years is a mandatory qualification of eligible importer at the threshold as well as for continual exemption. The Tribunal, in GAMMON INDIA LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA [2013 (4) TMI 598 - CESTAT MUMBAI], has segregated the dichotomous condition - one at the threshold for eligibility to import without payment of duty by the entities listed therein and the other for continuing eligibility based on specified deployment for a specified time - before holding that both are mutually exclusive. The procedure following the award in the impugned project required establishment of ‘a special purpose vehicle’ and it is that ‘special purpose vehicle’ which takes the bid process to its logical conclusion by entering into an agreement with the awarding agency. Restricting the eligibility to the subsequently created artificial person, emerging from the contractual compulsion to fulfil a structuring requirement, would incapacitate the execution of the work and the original intent of the extent of the notification was thus amplified, and articulated, in the referred clarification. The denial of exemption notification does not have the authority of law - appeal allowed - decided in favor of appellant.
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