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Supreme Court of India

Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.

Neutral citation
Reported as [2018] 7 S.C.R. 1191
Bench Ranjan Gogoi, N. V. Ramana, R. Banumathi, Mohan M. Shantanagoudar and S. Abdul Nazeer JJ.
Decided 30 July 2018

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

31 Supreme Court benches have cited this judgment.

From the headnote

Tax/Taxation: Exemption Notification – Interpretation of – In cas e of ambiguity in such Notification, whether the benefit of ambiguity would go to assessee or Revenue – Held: Exemption N otification should be interpreted strictly – The burden to prove the appl icability of the exemption Notification would be on the assessee – In cas e of ambiguity, benefit of such ambiguity would go to Revenue and not to assessee - * Sun Export case wherein it was held that benefit of ambiguity would go to assessee is overruled. Taxing statute and Exemption Notification – Interpretation of – Held: There is

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Where later benches applied it

Of those, 4 relied on · 7 followed · 20 referred to

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