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2015 (5) TMI 1112 - AT - CustomsExtension of warehousing period - power of Commissioner to extend warehousing period - natural justice - interpretation of statute - Held that: - liberal interpretation is possible in the fitness of the circumstances of the case following the law laid down by apex Court in Sambhaji Vs. Gangabai [2008 (11) TMI 393 - SUPREME COURT OF INDIA] holding that rules cannot be tyrant of law but should be servant thereof and procedure being handmade of justice it should not cause obstruction to render substantial justice - appeal allowed by way of remand.
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