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1 - 10 of 19 (0.36 seconds)The Customs Act, 1962
Section 53 in The Customs Act, 1962 [Entire Act]
Section 46 in The Customs Act, 1962 [Entire Act]
Section 11 in The Customs Act, 1962 [Entire Act]
Section 55 in The Customs Act, 1962 [Entire Act]
Section 64 in The Customs Act, 1962 [Entire Act]
Section 108 in The Customs Act, 1962 [Entire Act]
Section 49 in The Customs Act, 1962 [Entire Act]
Superintendent And Legal Remembrancer ... vs Abani Maity on 6 March, 1979
13. The bone of contention in this case relates to the understanding of the expression "may allow goods to be transhipped". While according to the appellants the expression "may" in the context has mandatory flavour of "shall", according to the department it signifies only discretion and nothing more. As observed by the Supreme Court in Superintendent and Remembrancer of Legal Affairs to Govt. of West Bengal v. Abani Maity, 1979 CENCUS 505D :