https://www.taxtmi.com/caselaws?id=41497 The court ruled in favor of the petitioner in a customs duty dispute under section 20 of the Customs Act. It held that the goods were not exported "in bond" under clause (c) of the proviso to sub-section (1) of section 20, thereby rejecting the duty levy of Rs. 8,08,000. Emphasizing strict construction in tax statutes, the court concluded that the duty demand was unsustainable due to lack of clarity in the law, resolving doubts in favor of the taxpayer. The writ petition was allowed, setting aside the duty demand without costs to either party. en-us Fri, 18 Mar 1983 00:00:00 +0530 Thu, 03 Jun 2010 18:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41497 The court ruled in favor of the petitioner in a customs duty dispute under section 20 of the Customs Act. It held that the goods were not exported "in bond" under clause (c) of the proviso to sub-section (1) of section 20, thereby rejecting the duty levy of Rs. 8,08,000. Emphasizing strict construction in tax statutes, the court concluded that the duty demand was unsustainable due to lack of clarity in the law, resolving doubts in favor of the taxpayer. The writ petition was allowed, setting aside the duty demand without costs to either party. Case-Laws Customs Fri, 18 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41497