https://www.taxtmi.com/caselaws?id=45174 An import licence for stainless steel sheets was construed to include stainless steel strips because a public notice expressly stated that sheets included plates, strips and circles; in penal customs proceedings, any ambiguity had to be resolved in favour of the importer, so the goods were within the licence. Penalty under Section 112 of the Customs Act, 1962 was also inapplicable because the importer had paid the higher duty attached to the licensed goods, while the goods actually imported attracted a lower rate of duty; the provision could not be extended to that factual situation. The penalty order was quashed. en-us Mon, 29 Jan 1973 00:00:00 +0530 Fri, 09 Jul 2010 10:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45174 An import licence for stainless steel sheets was construed to include stainless steel strips because a public notice expressly stated that sheets included plates, strips and circles; in penal customs proceedings, any ambiguity had to be resolved in favour of the importer, so the goods were within the licence. Penalty under Section 112 of the Customs Act, 1962 was also inapplicable because the importer had paid the higher duty attached to the licensed goods, while the goods actually imported attracted a lower rate of duty; the provision could not be extended to that factual situation. The penalty order was quashed. Case-Laws Customs Mon, 29 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45174