Commissioner Of Customs vs M/S Canon India Private Limited

The Supreme Court, in Review Petition No. 400 of 2021, reaffirmed the principles of statutory interpretation under the Customs Act, 1962, particularly Sections 2(3) and 28. The Court held that the interpretation of 'goods' must align with the legislative intent, emphasizing that the definition should encompass all items subject to customs duties. The review was dismissed, upholding the previous ruling in favor of M/s Canon India Pvt. Ltd., thereby maintaining the status quo regarding customs classifications.