2017 (11) TMI 687

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....T) Shri K.K. Gupta, Advocate, for the Assessee. Shri Amresh Jain, AR, for the Department. ORDER [Order per : V. Padmanabhan, Member (T)]. - The same issue is involved in these three appeals and hence, these are taken up together and decided through this common order. The two appeals filed by importer are directed against the order of Commissioner (Appeals), New Delhi dated 11-11-2014 i....

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....e. Ministry of Urban Development with the details of goods required to be imported for manufacture of 40 cars for supply to DMRC for Jaipur Metro Project. The details of equipments required to be imported has been certified by the Ministry of Urban Development, along with details of the supplier. In cases where import was to be made by the sub-contractor, the same has been listed with the names of....

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....d before the Commissioner (Appeals), for the imports during certain period, the benefit stands allowed by the Commissioner (Appeals) against which the Revenue is in appeal. In respect of certain other imports, the Commissioner (Appeals) rejected the benefit of project import regulation. Such orders have been challenged by the importer. 4. With the above background, we have heard Sh. K.K. G....

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....ing executed by DMRC and the sponsoring authority i.e. Ministry of Urban Development has certified the list of goods which are required to be imported for the Jaipur Metro Project. 7. We have perused the said sponsoring authorities' certificate. We find that the goods which are under import by the importer find place in the sponsoring authorities' certificate. It is further specifically me....