Import eligibility and use restriction: goods for national highway construction must be used exclusively and not transferred for statutory period. The amendment to Condition No. 29B limits exemption eligibility to the Ministry of Surface Transport or contractors awarded highway construction work by that Ministry or the National Highway Authority of India, and requires the importer to furnish an undertaking to the Assistant Commissioner of Customs to use the imported goods exclusively for national highway construction and not to sell or dispose of them for five years from importation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Import eligibility and use restriction: goods for national highway construction must be used exclusively and not transferred for statutory period.
The amendment to Condition No. 29B limits exemption eligibility to the Ministry of Surface Transport or contractors awarded highway construction work by that Ministry or the National Highway Authority of India, and requires the importer to furnish an undertaking to the Assistant Commissioner of Customs to use the imported goods exclusively for national highway construction and not to sell or dispose of them for five years from importation.
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