https://www.taxtmi.com/caselaws?id=206161 Safeguard duty arises on importation under Section 8B of the Customs Tariff Act, 1975 read with the Safeguard Duty Rules, and cannot be imposed on warehoused goods merely because they are cleared ex-bond after an amending notification. Where the goods were imported and warehoused before the notification brought them within the scope of safeguard duty, Section 15 of the Customs Act, 1962 does not govern the levy. The charging provision must be strictly construed in fiscal matters, and any ambiguity is resolved in favour of the taxpayer. The duty demand on the ex-bond clearance of the goods was therefore unsustainable. en-us Wed, 08 Jun 2011 00:00:00 +0530 Wed, 12 Oct 2011 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206161 Safeguard duty arises on importation under Section 8B of the Customs Tariff Act, 1975 read with the Safeguard Duty Rules, and cannot be imposed on warehoused goods merely because they are cleared ex-bond after an amending notification. Where the goods were imported and warehoused before the notification brought them within the scope of safeguard duty, Section 15 of the Customs Act, 1962 does not govern the levy. The charging provision must be strictly construed in fiscal matters, and any ambiguity is resolved in favour of the taxpayer. The duty demand on the ex-bond clearance of the goods was therefore unsustainable. Case-Laws Customs Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206161