https://www.taxtmi.com/caselaws?id=784914 A rehabilitation scheme must be read as a whole, and its operative directions are not defeated by a hyper-technical reading of isolated wording. Where the scheme used "to consider" in some places but expressly directed waiver in relation to the customs-linked liability arising from the same export-obligation default, the omission of the word "customs" in one paragraph was treated as non-determinative. The Court held that the authorities were aware of the scheme and its rehabilitative purpose, so the customs demand and connected penalties had to be given effect in terms of the sanctioned scheme. en-us Wed, 07 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784914 A rehabilitation scheme must be read as a whole, and its operative directions are not defeated by a hyper-technical reading of isolated wording. Where the scheme used "to consider" in some places but expressly directed waiver in relation to the customs-linked liability arising from the same export-obligation default, the omission of the word "customs" in one paragraph was treated as non-determinative. The Court held that the authorities were aware of the scheme and its rehabilitative purpose, so the customs demand and connected penalties had to be given effect in terms of the sanctioned scheme. Case-Laws Customs Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784914