Supreme Court · 2007 INSC 935 · Decided 18 September 2007
Bhavya Apparels Private Limited and Anr v. Union of India
- Court
- Supreme Court of India
- Citation
- 2007 INSC 935 · [2007] 10 S.C.R. 1
- Case number
- CIVIL APPEAL No. 4340/2007
- Decided
- 18 September 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 129E
Headnote
B ). Customs Act, 1962 : s. J 29E-Predeposit of custom duty-Order passed by Tribunal directing pre deposit of duty of Rs. 3 crores as condition to hear appeal c of assessee-Tribunal dismissing appeal on failure of predeposit of duty amount-High Court affirming same-Correctness of-Held: Not part of goods was in custody of Revenue-Also Tribunal did not apply its mind in regard to question of undue hardship on D assessee-Matter remitted to Tribunal for reconsideration. Interpretation of statutes: Taxing statutes-Held: To be construed strictly. Mandatory or directory statute-Use of
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