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xviii EXCISE LAW TIMES [ Vol. 372
Interpretation of statutes - Beneficial fiscal statute - It is to be liberally
construed - Tax benefits, conditional to obligations to be fulfilled by
beneficiary, have to be construed to advance benefit, rather than deny
same — Union of India v. E.I. Dupoint India (Del.) .................... 625
— Shall - It denotes mandate - It is not inevitably regarded as mandatory
and Court is guided by real intention of Legislature — Union of India v. E.I.
Dupoint India (Del.) ................................... 625
Investigation under Wild Life (Protection) Act, 1972, inter alia, by DRI,
scope of - See under SEARCH AND SEIZURE .................. 673
Limitation for filing revision application - See under REVISION
APPLICATION ................................... 740
Mandatory nature of time-limit for issuing Show Cause Notice for
revocation of Customs Broker Licence - See under CUSTOMS BROKER’S
LICENCE ...................................... 689
Merchandise Exports from India Scheme (MEIS) - Mistake in shipping bill -
Inadvertent omission to select ‘Yes’ in online platform and to mention in
the shipping bills petitioner’s intention to claim benefit under MEIS -
Third and fourth respondents directed to permit petitioner to make
necessary amendments and issue ‘No Objection Certificate’ to enable
petitioner to claim benefits under MEIS from DGFT subject to the
satisfaction of the third and fourth respondents with regard to
genuineness of the 44 Shipping Bills submitted by petitioner - Section 149
of Customs Act, 1962 — P.A. Footwear Pvt. Ltd. v. Director General of Foreign Trade,
New Delhi (Mad.) .................................... 660
Mineral ilmenite import, Mines and Minerals (Development and
Regulation) Act, 1957 is not applicable - See under EXIM ............ 654
Mines and Minerals (Development and Regulation) Act, 1957 - See under
EXIM ......................................... 654
Mistake in shipping bill being inadvertent, amendment in shipping bill
allowed to claim MEIS benefits - See under MERCHANDISE EXPORTS
FROM INDIA SCHEME (MEIS) .......................... 660
Natural justice violated in re-adjudication on not furnishing documents
ordered to be furnished by CESTAT in remand order - See under
ADJUDICATION .................................. 663
Non-Indian brands - Indian subsidiary of foreign country having non-
Indian brands known globally cannot be denied SFIS benefits - See under
FTP 2004-2009 .................................... 625
Notice to assessee of petition filed by Department sent to wrong address -
See under REVISION ................................ 671
Offence under Customs Act, 1962 and Imports and Exports (Control) Act,
1947, prosecution not sustainable without corroborative evidence - See
under PROSECUTION ............................... 714
Order - Ex parte order in revision petition filed by Department when set
aside - See under REVISION ............................ 671
Pen drive data is not substantial evidence of clandestine removal - See under
EVIDENCE ..................................... 632

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