https://www.taxtmi.com/caselaws?id=80877 The Tribunal dismissed the appeals, ruling that wet dates packed in cartons were not eligible for the concessional rate of duty under Customs Notification No. 141 of 1979. The Tribunal emphasized that the Notification specified certain modes of packing, excluding cartons, and rejected the appellants' argument that "bags" and "baskets" could encompass cartons based on dictionary definitions. Citing precedent, the Tribunal held that terms not explicitly mentioned in a statute or notification cannot be implied. Therefore, the appellants' appeals were dismissed, upholding the Customs authorities' decision to levy higher duties on wet dates packed in cartons. en-us Tue, 27 Nov 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80877 The Tribunal dismissed the appeals, ruling that wet dates packed in cartons were not eligible for the concessional rate of duty under Customs Notification No. 141 of 1979. The Tribunal emphasized that the Notification specified certain modes of packing, excluding cartons, and rejected the appellants' argument that "bags" and "baskets" could encompass cartons based on dictionary definitions. Citing precedent, the Tribunal held that terms not explicitly mentioned in a statute or notification cannot be implied. Therefore, the appellants' appeals were dismissed, upholding the Customs authorities' decision to levy higher duties on wet dates packed in cartons. Case-Laws Customs Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80877