M/S. Gammon India Ltd vs Commnr. Of Customs, Mumbai

The Supreme Court ruled that under Section 25 of the Customs Act, 1962, the exemption notification No. 17/2001/Cus does not extend to joint ventures unless the parties are specifically named as contractors or subcontractors in the contract with the National Highway Authority of India (NHAI). The Court held that M/s Gammon India Ltd. and M/s Atlanta Infrastructure Ltd. did not qualify for the exemption as they were not directly awarded the contract by NHAI. Consequently, the appeal was dismissed, affirming the Tribunal's decision that denied the exemption claim.