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2016 (12) TMI 198 - AT - CustomsPre-deposit - Section 129E of the Customs Act,1962 - interpretation of statute - adjustment of amount of pre-deposit made while filing appeal befor the commissioner (appeals) - Held that: - The argument cannot be accepted that, Appellant is required to deposit 2.5% and not 10% as prescribed under the said provision in view of the settled principle of statutory interpretation. The Hon’ble Bombay High Court in the case of Greatship (India) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2015 (4) TMI 1006 - BOMBAY HIGH COURT] on the principle of interpretation of Taxing statutes, held that The Court interpreting the statute should not proceed to add the words which are not found in the statute. - It is equally settled that nothing is to be read in, nothing is to be implied and one is required to look fairly at the language used and nothing more and nothing less. No doubt, there are certain judgments of the Apex Court which also holds that resort to purposive construction would be permissible in certain situation. However, it has been held that the same can be done in the limited type of cases where the Court finds that the language used is so obscure which would give two different meanings, one leading to the workability of the Act and another to absurdity. I do not find substance in the argument that the amount paid under clause(i) of Sec.129E, which was paid at the time of filing Appeal before the first Appellate Authority can be adjusted against the amount of deposit required to be made under clause (iii) while filing the Appeal before this forum. In the result, the appeals are not entertained - appeal dismissed - decided against Appellant.
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