https://www.taxtmi.com/caselaws?id=125819 For interim relief, the Tribunal treated a body corporate with contractual and infrastructure powers as prima facie capable of satisfying Notification No. 21/2002-Cus. (Serial No. 203), where the road construction contract was awarded by the Mumbai Metropolitan Regional Development Authority. It noted that road construction formed part of the authority's infrastructure function and that roads and streets fell within Mumbai's infrastructure network. On that prima facie basis, the Commissioner (Appeals)' view was found sustainable and the Revenue's request for stay was rejected. en-us Thu, 22 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 15:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125819 For interim relief, the Tribunal treated a body corporate with contractual and infrastructure powers as prima facie capable of satisfying Notification No. 21/2002-Cus. (Serial No. 203), where the road construction contract was awarded by the Mumbai Metropolitan Regional Development Authority. It noted that road construction formed part of the authority's infrastructure function and that roads and streets fell within Mumbai's infrastructure network. On that prima facie basis, the Commissioner (Appeals)' view was found sustainable and the Revenue's request for stay was rejected. Case-Laws Customs Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125819