https://www.taxtmi.com/caselaws?id=795324 Entitlement of a sub-contractor under a public works contract to the benefit of Notification No. 17/01-Cus. was recognised by the Tribunal, which treated the joint venture awarded the contract as a partnership "person" for the notification's purposes. The Supreme Court appeal was dismissed because the duty demand was below the prescribed monetary limit for pursuing appeals. The text records no substantive Supreme Court determination on the notification benefit beyond that procedural disposition. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795324 Entitlement of a sub-contractor under a public works contract to the benefit of Notification No. 17/01-Cus. was recognised by the Tribunal, which treated the joint venture awarded the contract as a partnership "person" for the notification's purposes. The Supreme Court appeal was dismissed because the duty demand was below the prescribed monetary limit for pursuing appeals. The text records no substantive Supreme Court determination on the notification benefit beyond that procedural disposition. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795324