https://www.taxtmi.com/caselaws?id=156957 SC dismissed civil appeal regarding interpretation of General Exemption No. 121 under Section 25(1) of Customs Act, 1962. Court held that while literal interpretation is preferred, it should be avoided when causing anomaly or absurdity, as Legislature intends to avoid hardship. Exemption notifications cannot be construed oppressively. However, authority delays don't automatically entitle refund - each case requires individual assessment. Public notices by Custom Houses cannot override statutory notifications; only the Board may issue instructions under Section 151A. Tribunal's decision to remit matter to Commissioner was upheld. en-us Fri, 28 Oct 2005 00:00:00 +0530 Wed, 25 Jun 2025 15:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156957 SC dismissed civil appeal regarding interpretation of General Exemption No. 121 under Section 25(1) of Customs Act, 1962. Court held that while literal interpretation is preferred, it should be avoided when causing anomaly or absurdity, as Legislature intends to avoid hardship. Exemption notifications cannot be construed oppressively. However, authority delays don't automatically entitle refund - each case requires individual assessment. Public notices by Custom Houses cannot override statutory notifications; only the Board may issue instructions under Section 151A. Tribunal's decision to remit matter to Commissioner was upheld. Case-Laws Customs Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156957