https://www.taxtmi.com/caselaws?id=785608 Interpretation of an exemption notification concerning imported crude palm oil turns on textual construction: the phrase indicating Acid Value "4 or more" has no upper limit, so an upper limit cannot be read into the notification, and denial of concessional benefit solely because the Acid Value exceeded 10 was not justified. A strict textual approach and burden of proof on the denying authority is endorsed, and reliance on an unrelated administrative circular is rejected as inapposite. Reprocessing of imports to meet edible standards and subsequent PHO clearance negates the ground for denial, resulting in allowance of relief where notification criteria are met by permissive reading. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 18:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785608 Interpretation of an exemption notification concerning imported crude palm oil turns on textual construction: the phrase indicating Acid Value "4 or more" has no upper limit, so an upper limit cannot be read into the notification, and denial of concessional benefit solely because the Acid Value exceeded 10 was not justified. A strict textual approach and burden of proof on the denying authority is endorsed, and reliance on an unrelated administrative circular is rejected as inapposite. Reprocessing of imports to meet edible standards and subsequent PHO clearance negates the ground for denial, resulting in allowance of relief where notification criteria are met by permissive reading. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785608