https://www.taxtmi.com/caselaws?id=42621 A customs import prohibition must be read according to its plain wording, and cannot be expanded by implying conditions not expressed in the entry. The Bombay High Court noted that the relevant policy entry was limited to cartridges of 2 1/2 inch size and ammunition containing multiple projectiles exceeding 5 mm, so a cartridge of 2 11/16 inch size was outside the ban. It also treated expert opinion as irrelevant to construing the policy text, because the issue was one of legal interpretation. Past administrative practice allowing similar imports was treated as consistent with that construction, leading to release of the goods. en-us Wed, 25 Mar 1981 00:00:00 +0530 Sat, 12 Jun 2010 12:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42621 A customs import prohibition must be read according to its plain wording, and cannot be expanded by implying conditions not expressed in the entry. The Bombay High Court noted that the relevant policy entry was limited to cartridges of 2 1/2 inch size and ammunition containing multiple projectiles exceeding 5 mm, so a cartridge of 2 11/16 inch size was outside the ban. It also treated expert opinion as irrelevant to construing the policy text, because the issue was one of legal interpretation. Past administrative practice allowing similar imports was treated as consistent with that construction, leading to release of the goods. Case-Laws Customs Wed, 25 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42621