Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1962 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Customs Act, 1962 (52 of 1962) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962: Exemption Notification No. 1712001- .1..3.2001 '."'.A~ per .Condition 38 of the Notification, a person who been.awarded'a 'contractor the construction of roads in India by or on behalf of the NHAI is entitled to exemption from basic customs duty and additional customs duty in respect of specified machines - Appellant and another company entered into a joint venture agreement for submitting a bid for award of a contract for construction of road on National Highway- Contract given to the said joint venture company - Import of machinery specified in the Notification by appellant - Claim by appellant for exemption under the Notification - Entitlement for - Held: Not entitled - Contract was granted to joint venture company and not to the appellant - Import of the specified machine by appellant could not be considered to be an import by joint venture company "a person who has been awarded a contract for construction of the roads in India", so as to fulfill Condition No.38, laid down in Exemption Notification No.1712001/Cus - Therefore, neither appellant nor joint venture company fufilled the requisite requirement stipulated in Condition No.38 of the Exemption Notification No. 1712001/Cus Joint venture: Connotation of - Discussed. Interpretation of statutes: Taxing statutes - Strict construction - Held: A provision providing for an exemptionhas to be construed strictly.H 195 •196 SUPREME COURT REPORTS [2011] 7 S.C.R.. A Judicial discipline: Precedents - Binding effect - Held: If a Bench of a Tribunal, in identical fact-situation, is permitted to come to a conclusion directly opposed to the conclusion reached by another Bench of the Tribunal on earlier occasion, that would be destructive of the institutional integrity itself - If B a Bench of the Tribunal wishes to take a view different from the one taken by the earlier Bench, the propriety demands that it should place the matter Judicial discipline: Precedents - Binding effect - Held: If a Bench of a Tribunal, in identical fact-situation, is permitted to come to a conclusion directly opposed to the conclusion reached by another Bench of the Tribunal on earlier occasion, that would be destructive of the institutional integrity itself - If a Bench of the Tribunal wishes to take a view different from the one taken by the earlier Bench, the propriety demands that it should place the matter before the President of the Tribunal so that the case is referred to a larger Bench, for which provision exists in the Act itself - A subordinate court is bound by the enunciation of law made by the superior courts - A Coordinate Bench of a Court cannot pronounce judgement contrary to declaration of law made by another Bench - It can only refer it to a larger Bench if it disagrees with the earlier pronouncement. |
Judge | Hon'ble Mr. Justice D.K. Jain |
Neutral Citation | 2011 INSC 468 |
Petitioner | M/s. Gammon India Ltd. |
Respondent | Commissioner Of Customs, Mumbai |
SCR | [2011] 7 S.C.R. 195 |
Judgement Date | 2011-07-06 |
Case Number | 5166 |
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