Adjudicating authority cannot modify an exemption notification

Commissioner of Customs Vs India Land and Properties Limited (CESTAT Chennai) exemption notifications must be interpreted strictly and if the case does not fall within the parameters, the benefit cannot be given. Any benefit of doubt must be given to the Revenue and should be decided against the appellant. Once the threshold of applicability of the exemption notification is crossed, it should be construed liberally as held in Parle Exports and reaffirmed in Dilip Kumar. The modified application of the exemption notification 153/1993 (as amended) giving partial exemption to the imported goods i...