Import exemption certificate requirement allows goods for metro rail project to be recognised as inventory and owned by the corporation. Amendment substitutes Condition No. 61 to require that, at importation, the importer produce to the Deputy Commissioner of Customs or Assistant Commissioner of Customs a certificate from specified senior officers of the Delhi Metro Rail Corporation Ltd. certifying that the goods are procured by or on behalf of the Corporation for use in the Delhi MRTS project and that the goods are part of the inventory maintained by the Corporation and shall be finally owned by the Corporation.
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Provisions expressly mentioned in the judgment/order text.
Import exemption certificate requirement allows goods for metro rail project to be recognised as inventory and owned by the corporation.
Amendment substitutes Condition No. 61 to require that, at importation, the importer produce to the Deputy Commissioner of Customs or Assistant Commissioner of Customs a certificate from specified senior officers of the Delhi Metro Rail Corporation Ltd. certifying that the goods are procured by or on behalf of the Corporation for use in the Delhi MRTS project and that the goods are part of the inventory maintained by the Corporation and shall be finally owned by the Corporation.
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