Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1987)(13)LC717Tri(Kol.)kata
..... to the former act at all." lord justice brett also observed to the same effect in charke v.bradlaugh, (1881) 8 qbd 63 at 69: " ... there is a rule of construction that, where a statute is incorporated by reference into a second statute the repeal of the first statute by a third statute does not affect the second." this was the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1989)(24)LC594Tri(Kol.)kata
..... order the clearance of the goods and the officer whose satisfaction on these statutory conditions is necessary before the order of clearance is passed, is the same. any other construction would make section 47 negatory and unworkable. (ii) it is also not factually correct that the collector of customs has passed an order of clearance under section 47. ..... s ix-xv." "2. bs/e have been presented for importation of crude coconut oil in bulk by m/s. jayant oil mills pvt. ltd. and m/s. metro exporters pvt. ltd., bombay. in both these cases the clearance has been sought as an ogl item against additional licence export house no. 2904477 dated 23rd february, 1979. the ..... .a. 5 form duly signed by the collector of customs, calcutta.4. on merits, shri s. roychowdhury, ld. barrister and sr. advocate, who has appeared on behalf of metro exporters pvt. ltd. and shri s.d.nankani, ld. advocate, who has appeared on behalf of jayant oil mills pvt. ltd., have raised a preliminary objection that the applications .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(75)ECC152
..... an exemption notification must be construed strictly and once the produce falls within the ambit of an exemption notification by applying the rule of strict interpretation. the test of strict construction applies at the entry, that is whether a particular product is capable of falling within its scope, but once it falls within such scope, the notification has to be construed ..... lessened. the learned advocate takes support for the above plea from the decisions in the cases of dewan brothers vs.central bank of india: air 1976 sc 1503; petron engineering construction pvt. ltd. vs. central board of direct taxes: air 1989 sc 501; poulose and mathen vs. c.c.e.: 1997 (90) elt 264 (sc); sun export corporation vs. c.c .....
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