Import and Export - Indian Laws - General

Words import and export In Central India Spinning and Weaving and Manufacturing Company Ltd., The Empress Mills, Nagpur v. Municipal Committee, Wardha [1958] SCR 1102. observed that- import is derived from the Latin word importare which means to bring in and export from the Latin word exportare which means to carry out but these words were not to be interpreted only according to their literal derivations. Lexico-logically these do not have any reference to goods in transit a word derived from transire bearing a meaning similar to transport, i.e., to go across. The dictionary meaning of the words import and export is not restricted to their derivative meaning but bear other connotations also. According to Webster s International Dictionary the word import means to bring in from a foreign or external source; to introduce from without; especially to bring (wares or merchandise) into a place or country from a foreign country in the transactions of commerce; opposed to export. Similarly export according to Webster s International Dictionary means to carry away; to remove; to carry or send abroad especially to foreign countries as merchandise or commodities in the way of commerce; the opposite of import . The Oxford Dictionary gives a similar meaning to both these words. At page 1113 of the report, it observed as follows: By giving to the words imported into or exported from their derivative meaning without any reference to the ordinary connotation of these words as used in the commercial sense, the decided cases in India have ascribed too general a meaning to these words which it appears from the setting, context and history of the clause was not intended. The effect of the construction of import or export in the manner insisted upon by the respondent would make rail-borne goods passing through a railway station within the limits of a municipality liable to the imposition of the tax on their arrival at the railway station or departure therefrom or both which would not only lead to inconvenience but confusion, and would also result in inordinate delays and unbearable burden on trade both inter-State and intra-State. It is hardly likely that that was the intention of the legislature. Such an interpretation would lead to absurdity which has, according to the rules of interpretation, to be avoided. SHROFF CO. OTHERS VERSUS MUNICIPAL CORPORATION OF GREATER BOMBAY AND ANOTHER- 1988 (8) TMI 371 - SUPREME COURT