M/S. GUJARAT MINERAL DEV. CORP. LTD. vs COMNR.OF CENTL.EXCISE & CUSTOMS(APPEALS) — C.A. No. 4225/2000

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010092372000

Filing Date

08-Jun-2000

Registration No

C.A. No. 4225/2000

Diary Number

9237/2000

Order Date

10-Nov-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 04-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.M/S. GUJARAT MINERAL DEV. CORP. LTD.

    Adv. HEMANTIKA WAHI

Respondent(s)

  1. 1.COMNR.OF CENTL.EXCISE & CUSTOMS(APPEALS)

    Adv. P. PARMESWARAN

Case History

  1. Case disposedDisposed

  2. 10-Nov-2005

    ROP - of Main CaseView PDF

  3. 08-Jun-2000

    Case filed

    Registration No. C.A. No. 4225/2000

View Full Judgment
casestatus.in Summary

Case Summary: Gujarat Mineral Development Corporation Ltd. v. Commissioner of Central Excise & Customs (Appeals) Outcome: The Supreme Court allowed Gujarat Mineral Development Corporation's appeal on November 10, 2005. The Court set aside the Customs Appellate Tribunal's order rejecting the refund claim of Rs. 1,71,78,129.21 in customs duty paid on design and engineering charges for imported lignite mining machinery. Key Issue & Direction: The dispute concerned whether customs duty applied to design and engineering charges included in machinery imports from East Germany. The Tribunal had not addressed whether post-importation activities (erection, commissioning, supervision in India) should be excluded from duty liability. The Court remitted the matter to the Tribunal for fresh reconsideration with permission to take additional evidence, urging expeditious disposal given the amount had been held for 18 years. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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