M/S IVRCL. INFRASTRUCTURE & PROJECTS LTD vs COMMNR. OF CUSTOMS, CHENNAI

The Supreme Court ruled that the exemption from customs duty under Section 25(1) of the Customs Act applies to goods imported for road construction, provided certain conditions are met. The Court held that the appellant, M/s IVRCL Infrastructure & Projects Ltd., qualified for the exemption as they were awarded a contract by the National Highways Authority of India and complied with the necessary undertakings. The appeal was allowed, affirming the entitlement to the customs duty exemption for the imported goods.