Supreme Court · 2004 INSC 437 · Decided 11 August 2004
M/S. Gaurav Distributors (P) LTD. v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2004 INSC 437 · [2004] SUPP. 3 S.C.R. 454
- Case number
- CIVIL APPEAL No. 8683/2001
- Decided
- 11 August 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 20
Headnote
Customs Act, 1962-Section 20, Proviso-Reimportation of goods exported in bond-Levy of customs duty thereon-Exemption under Pro­ viso to the Section sought-Denied by Courts below-Plea that levy of duty C not justified as expression "goods exported in bond" would not cover the goods bond-On appeal, held: Duty rightly levied-The words included the goods exported on excise bond as well as customs bond-In the absence of any restrictive words, the expression must be given D its full meaning. Interpretation of Statutes-If the statute is clear and unambiguous then effect
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