Excise case law (Gammon India ltd)
Shannel
(Querist) 06 July 2010
This query is : Resolved
Can anyone provide me with a copy of the following case law:
Gammon India Limited - 2004 (168) ELT A163 (SC)
Eq citation (Law crux)is 2004(04)LCX 0157
C M Sharma
(Expert) 06 July 2010
The text is as under:-
2004 (168) E.L.T. A163 (S.C.)
Gammon India Ltd. v. Commissioner
Import — Joint venture’s constituent — Exemption under Notification No. 17/2001-Cus.
The Supreme Court Bench comprising Hon’ble Mr. Chief Justice V.N. Khare, Hon’ble Mr. Justice S.B. Sinha and Hon’ble Mr. Justice S.H. Kapadia on 12-4-2004 admitted the Civil Appeal No. 5166 of 2003 filed by M/s. Gammon India Ltd. against the CEGAT Order No. 681/2003, dated 4-4-2003 and reported in 2003 (156) E.L.T. 883 (Tribunal) (Commissioner v. Gammon India Ltd.). While admitting the appeal, the Supreme Court passed the following order :
“Appeal admitted.
In the meantime, the realisation of duty shall remain stayed, provided the appellant furnishes the bank guarantee for that amount.”
The Appellate Tribunal in its impugned order had held that contract for construction of road was awarded to joint venture, whereas goods were imported for carrying out project by one of joint venture’s constituents. Importation being not done by contractor, exemption under Notification No. 17/2001-Cus., was denied.
The Tribunal further held that joint venture, being nothing more than an association of persons, does not have any identity in law, hence, cannot file a bill of entry for importation of goods.
You need to refer to the full text of the CESTAT judgment in 2003 (156) E.L.T. 883 (Tribunal) (Commissioner v. Gammon India Ltd.).
