2019 (11) TMI 741 - SCH - Customs

Interpretation of statute - N/N. 62/2007-Customs - Export of Iron Ore - demand of export duty - it was held in the case that benefit of doubts will go in favour of the revenue for the simple reason that the exemption notification has to be strictly construed - HELD THAT - There is nothing to interfere with the impugned judgment and order passed by the Tribunal - appeal dismissed.

Summary

The Supreme Court dismissed the Civil Appeal and declined to interfere with the Tribunal's judgment. Delay was condoned and pending applications were disposed of. (2019 (11) TMI 741 - SC)