2026-VIL-529-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Eligibility for customs duty exemption on imported goods used for construction of roads - Appellant imported "Toll collection and traffic control equipments" during the period 2012 claiming benefit of exemption Notification No.12/2012-Cus dated 17.03.2012 - Revenue alleged that the conditions mentioned under the said notification, particularly Sl.No.9(a)(iii) and clause (b), were not fulfilled - Whether the appellant-1 is eligible for the benefit of customs duty exemption under Sl.No.368 of Notification No.12/2012-Cus dated 17.03.2012 on the imported goods used for construction of roads - HELD - The appellant has sufficiently complied with the Condition No.9(a) of the said Notification. Though the name of the appellant was not specifically appearing in the Concession Agreement between the NHAI and the main contractor (appellant-2), the appellant was appointed as a sub-contractor by the appellant 2 pursuant to the Concession Agreement, which was duly communicated to NHAI and the Customs Department - The clarification issued by the Board through Circular No. 21/2013-Customs dated 16.05.2013, stated that non-mention of the name of the sub-contractor in the agreement signed between the contractor and the Government cannot be a ground for denying the benefit of the exemption notification - The allegation of non-compliance of Condition No.9(b) is incorrect, as once the project is completed, the contractor or sub-contractor is not required to wait to hand over the project for the remaining period of 5 years - The law does not compel a man to do that which he cannot possibly perform. Accordingly, the impugned order is aet aside and the appeals are allowed holding that the appellant-1 is eligible for the benefit of customs duty exemption under Sl.No.368 of Notification No.12/2012-Cus dated 17.03.2012 - Appeals are allowed
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