Appeal dismissed: contractor not liable to repay customs duty after employer failed to produce Notification No.84/97 certificates under s.149

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....The HC dismissed the appeal and upheld the majority award of the Arbitral Tribunal and the Single Judge, holding that the contractor cannot be saddled with liability to reimburse customs duty. The employer's claim for repayment of Rs.1,00,30,984 was rejected by the Tribunal because the employer failed to produce the mandatory exemption certificates at importation as required by Notification No.84/97 and the statutory scheme (including the timing mandate under s.149 Customs Act), producing belated certificates only thereafter and failing to obtain retrospective relief from customs. The Tribunal's factual and contractual conclusion was held to be a reasonable conclusion of law and fact, affording no ground for interference.....