https://www.taxtmi.com/caselaws?id=31263 An appeal under Section 130 of the Customs Act was treated as maintainable because the cess dispute had a direct and proximate connection with the assessment question. In construing Item No. 7 of the Agricultural Produce Cess Act, the Court applied the common parlance and commercial sense test and held that the word "fish" could not be enlarged by implication to include prawns and shrimps, which were treated as distinct commodities. On that basis, the levy of cess on exported prawns and shrimps was held unsustainable, and the appeals failed. en-us Fri, 04 Jul 2008 00:00:00 +0530 Tue, 08 Jul 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31263 An appeal under Section 130 of the Customs Act was treated as maintainable because the cess dispute had a direct and proximate connection with the assessment question. In construing Item No. 7 of the Agricultural Produce Cess Act, the Court applied the common parlance and commercial sense test and held that the word "fish" could not be enlarged by implication to include prawns and shrimps, which were treated as distinct commodities. On that basis, the levy of cess on exported prawns and shrimps was held unsustainable, and the appeals failed. Case-Laws Customs Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31263