Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1962 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs Act, 1962:s. 129E - Predeposit of custom duty - Order passed by Tribunal directing pre deposit of duty of Rs.3 crores as condition to hear appeal of assessee - Tribunal dismissing appeal on failure of predeposit of duty amount - High Court affirming same - Correctness of - Held: Not correct - While passing order of predeposit, Tribunal failed to consider the fact that part of goods was in custody of Revenue - Also Tribunal did not apply its mind in regard to question of undue hardship on assessee - Matter remitted to Tribunal for reconsideration.Interpretation of statutes:Taxing statutes - Held: To be construed strictly.Mandatory or directory statute - Use of word 'shall' - Held: Is imperative in nature but may be interpreted as directory if context otherwise demands.An adjudication proceeding was initiated against the appellant and assessment of Custom Duty was made. An appeal was preferred thereagainst. Tribunal dismissed appeal for failure to predeposit Rs.3 crores. Appellant filed writ petition before High Court which was also dismissed. Hence the present appeal. |
Judge | Hon'ble Mr. Justice S.B. Sinha |
Neutral Citation | 2007 INSC 935 |
Petitioner | Bhavya Apparels Private Limited And Anr |
Respondent | Union Of India |
SCR | [2007] 10 S.C.R. 1 |
Judgement Date | 2007-09-18 |
Case Number | 4340 |
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