TaxTMI 
TaxTMI 
2019 (5) TMI 1174
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....t") vide Bill of Entry No.811495 dated 13.12.2007, after claiming the duty exemption under Sl.No.230 of Notification No.21/2002-Cus dated 01.03.2002. The appellant had furnished an undertaking that it shall use the said Plant exclusively for the construction of NHAI Road Project namely, "Balance work of 4- laning from Km 9.4 to Km 22.3 of Hyderabad - Bangalore Section of NH-7 in the State of Andhra Pradesh", as per conditions of the exemption notification. During investigation, it was found that just after the import, the said Hot Mix Plant were directly sent to and installed and used at Lonihkand Taluka, Haveli, Pune, instead of NHAI Project at Hyderabad. A show-cause notice dated 09.12.2010 was issued, proposing to deny the benefit of the....
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....dicating authority. He submitted that on the identical issue, this Tribunal in the case of APCO Infratech Pvt. Ltd. vs. Commissioner of Customs (I), Mumbai vide order No. A/86750-86753/2018 dated 08.06.2018 has dismissed the appeal of the importer and its Director. He has also referred to various case laws. 5. For the purpose of proper appreciation of the case, the relevant portion of Notification No.21/2002, Serial No.230, condition No. 40 is extracted herein below:- "If, - (a) the goods are imported by - (i) the Ministry of Surface Transport, or (ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Hi....
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....d goods are required for construction of roads in India." 6. On perusal of the Letter of Acceptance dated 29.06.2005 of NHAI, we find that the contract was for balance work of 4 laning of Nagpur - Hyderabad section and Hyderabad - Bangalore section of NH-7, in the State of Andhra Pradesh. But it was found that the said contract had been sub-contracted to M/s Sew on 03.02.2007, prior to the date of filing the Bill of Entry. It is admitted by the appellant that after clearance of the goods from Mumbai Port, the same were transferred to Lonikhand, Pune, though the lorry receipts were issued for Hyderabad, to be utilised in construction of road projects awarded by Pune Municipal Corporation. The adjudicating authority observed that such Proj....
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....ferred to the decision of the Tribunal in the case of M/s. Apco Infratech Pvt. Ltd. (supra), wherein in the identical situation, the Tribunal had dismissed the appeal of the importer and its Director. The relevant portion of the said order is reproduced below:- "7. Heard both the sides and perused the records of the case. We find that the Appellant M/s Apco had imported the "Hot mix plant" under Notification No. 21/2002-Cus. Sr. No.230. It is apparent from the facts of the case that the plant was never utilized as provided under the conditions of the notification. The contention of the appellant that they were eligible for multiple road construction contract issued by Govt. of U.P. for different road construction sites does not mea....