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 apply to the appellant, M/s Gammon India Ltd., as they do not meet the specified conditions for exemption. The Court emphasized that the exemption is strictly limited to entities directly awarded contracts by the Ministry of Surface Transport or equivalent authorities, and since Gammon was part of a joint venture, it did not qualify as a direct contractor. The appeal was dismissed, affirming the Tribunal's decision that denied the exemption claim.