classic statement of Rowlatt, J., in Cape Brandy Syndicate v. IRC, (1921) 1 KB 64, 71 still holds the field. It reads
simply adhere to the words of the statute.
32.?In Cape Brandy Syndicate v. IRC, (1921) 1 KB 64 at 71, Rowlatt J. laid down
implied and there is no room for any intendment. [See: Cape Brandy Syndicate v. Inland Revenue Commissioners, [1921] 1 K.B. 64 and Ajmera Housing
Sahara India vs Ce & Cgst Lucknow on 29 January, 2024
CUSTOMS, EXCISE & SERVICE
Deposit Insurance & Credit Guarantee ... vs Mumbai on 5 February, 2015
IN THE CUSTOMS, EXCISE
M/S Bhagwati Products Limited vs C.C. Noida on 12 December, 2025
CUSTOMS, EXCISE
M/S. Bhushan Steel Limited, vs Coms,C.Ex,Cus & S.Tax - Bbsr-I
M/S. Bhushan Steel Ltd, vs Coms,C.Ex,Cus & S.Tax - Bbsr-I
M/S. Bhushan Steel Limited, vs Coms,C.Ex,Cus & S.Tax - Bbsr-I
Tata Steel Bsl Ltd vs Coms,C.Ex,Cus & S.Tax - Bbsr-I on