Whether burden of proof is on assessee to prove that his case comes within the parameters of the exemption clause?

66. To sum up, we answer the reference holding as under:

66.1. Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification.

66.2. When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the Revenue.

66.3. The ratio in Sun Export case [Sun Export Corpn. v. Collector of Customs, (1997) 6 SCC 564] is not correct and all the decisions which took similar view as in Sun Export case [Sun Export Corpn. v. Collector of Customs, (1997) 6 SCC 564] stand overruled.

67. The instant civil appeal may now be placed before the appropriate Bench for considering the case on merits after obtaining orders from the Hon'ble Chief Justice of India.

Reportable

Supreme Court of India

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

Author: J N.V. Ramana

 Citation:  (2018) 9 SCC 1 : 2018 SCC OnLine SC 747 at page 37

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