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Commnr. Of Customs (Import), Mumbai vs M/S. Dilip Kumar And Company on 30 July, 2018

Also   termed   as   close   interpretation; interpretatio restrictive. See   strict   constructionism   under   constructionism. Cf. large interpretation; liberal interpretation (2). “Strict construction of a statute is that ... needs   of   the   Government. Hence,   there   is   no  question   of  liberal  construction  of the  exemption resulting in throwing a greater burden on other  citizens
Supreme Court - Daily Orders Cites 41 - Cited by 0 - N V Ramana - Full Document
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