Clarifying "Natural Causes" in Excise Duty Remission: Aligning Interpretation with Legislative Intent for Loss of Goods.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Remission of duty - loss of goods - The expression "Natural causes" or "Unavoidable accidents" have to be interpreted in their ordinary and natural connotation in reasonable manner to sub-serve the object of legislature in introducing the remission of duty.....