COMMR.OF CUSTOMS(PORT) vs. M/S J.K. CORPORATION LTD
C.A. No.-004663-004663 - 2006Supreme Court02 Feb 2007
For Respondent: M/s. J.K. Corporation Limited
Section 12
Sections 14 and 14(1A) are clear and explicit. The Rules and
the Act, therefore, must be construed, having regard to the basic principles
of interpretation in mind.
Rule 12 of the Rules provides that the interpretative notes specified in
the Schedule appended thereto would apply for construction thereof. They
are statutory in nature being integral part of the Rules
