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TMI Blog1983 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... f flue-cured virginia tobacco, weighing 20200 Kgs was brought from Guntur to Madras by the petitioner and it was exported under shipping bill No. 2762, dated 24-9-1971. The foreign buyers refused to take delivery of the goods as the tobacco was found to have funked. It is admitted before me that this expression `funked' indicates that the tobacco had deteriorated in quality and it could not be utilised for the purposes for which it was meant. This obliged the petitioner to re-import and after satisfying the requisite formalities, the tobacco was cleared from the Customs, transferred and re-warehoused at Guntur and in fact, the tobacco was sold to various third parties after processing and re-packing. On 1-10-1974, the third respondent issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provision has been referred to and relied on by the original authority, namely, the third respondent, but I find that when the matter was agitated further; the demand and the levy were sought to be sustained under clause (c) of the proviso to sub-section (1) of Section 20 of the Customs Act. Before me also, learned Counsel for the respondents sought to sustain the levy only under the aforesaid clause. Before I advert to the implications of the said provision, and the construction which the learned Counsel for the petitioner wants to put thereon in contrast to the construction which the learned Counsel for the respondents would like to put thereon, I find it necessary to delineate certain facts which are not in dispute. 3. The original ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exportation of the goods, drawback of any excise duty levied by a State was allowed, on payment of customs duty equal to such excise duty leviable at the time and place of importation of the goods; (c) in any case, where the goods were exported in bond without payment of - (i) the customs duty leviable on the imported materials, if any, used in the manufacture of the goods, or (ii) the excise duty leviable on the indigenous materials, if any, used in the manufacture of the goods, or (iii) the excise duty if any leviable on the goods, on payment of customs duty equal to the aggregate amount of all such duties calculated at the rates prevailing at the time and place of importation of the goods; (d) in any other case, without payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the expression `in bond' occurring in clause (c) would include exportation under Central Excise bond also. 5. The two statutes, namely, the Customs Act and the Central Excises and Salt Act (1 of 1944) are different. The Customs Act relates to levy and collection of Customs duties and the Central Excise Act relates to Central duties of excise and salt. It is admitted that with reference to warehousing bond, the two Acts and the concerned rules lay down separate and distinct provisions to govern the same. The set of expression "where the goods were exported in bond" occurs in clause (c) of the proviso to sub-section (1) of Section 20 of the Customs Act and in my view, it would not be in order to give it an extended meaning so as to include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used." (See Maxwell on the Interpretation of Statutes - 12th Edn., page 256). In other word, taxation to be effective must be imposed by unequivocal and unambiguous expression. In interpreting a fiscal statute, the Court cannot proceed to make good the deficiencies, if there be any, and the court must give the meaning to the words in the statute with reference to that statute alone and in case of any doubt, the doubt must be resolved in favour of the tax payer. When the words used in a statute are capable of two interpretations, one i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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