In relation to, the phrase 'relation to' is, ordinarily, of wide import but, in the context of its use in the said expression in s. 129-C of Customs Act, 1962, it must be read as meaning a direct and proximate relationship to the rate of duty and to the value of goods for the purposes of assessment, Navin Chemicals Mfg. And Trading Co. Ltd. v. Collector of Customs, (1993) 4 SCC 320. [Customs Act, 1962, s. 129 (3)]
The words 'relating to' has been held to be equiva-lent to or synonymous with as to 'concerning with' and 'pertaining to', Doypock Systems (P) Ltd v. Union of India, AIR 1988 SC 782 (800): (1988) 2 SCC 299. [Swadeshi Cotton Mills Co. Ltd (Aequisition and Transfer of Undertakings) Act, 1986, s. 3]
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