Mukand Ltd. v. Commissioner of Customs (Airport), Mumbai (SC) BS192198
SUPREME COURT OF INDIA

Before:-S.P. Bharucha, D.P. Wadhwa and N. Santosh Hegde, JJ.

Civil Appeal No. 246 of 1998. D/d. 8.12.1999.

Mukand Ltd. - Petitioner

Versus

Commissioner of Customs (Airport), Mumbai - Respondent

Customs Act, 1962 Section 14

JUDGMENT

This is a contract that contemplates the supply of basic design and engineering drawings and the supervision of erection, testing and commissioning based thereon. One is as much a part and a condition of the contract as the other. We find, therefore, no merit in the appeal. It is dismissed with costs.

.