https://www.taxtmi.com/caselaws?id=47022 The expression "goods exported in bond" in the proviso to Section 20 of the Customs Act, 1962 was construed according to its plain and unqualified language to include exports under an excise bond as well as under a customs bond. The Court held that a locally manufactured article exported on bond could fall within the proviso, and that hardship, discrimination, or comparative duty burden could not justify narrowing clear statutory wording. The contrary view previously taken by the Madras HC was found inconsistent with the text and overruled, leaving the customs duty demand undisturbed. en-us Wed, 11 Aug 2004 00:00:00 +0530 Mon, 26 Jul 2010 14:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47022 The expression "goods exported in bond" in the proviso to Section 20 of the Customs Act, 1962 was construed according to its plain and unqualified language to include exports under an excise bond as well as under a customs bond. The Court held that a locally manufactured article exported on bond could fall within the proviso, and that hardship, discrimination, or comparative duty burden could not justify narrowing clear statutory wording. The contrary view previously taken by the Madras HC was found inconsistent with the text and overruled, leaving the customs duty demand undisturbed. Case-Laws Central Excise Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47022