Supreme Court of India
The Collector of Customs, Baroda v. Digvijaysinhji Spinning & Weaving Mills Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
5 Supreme Court benches have cited this judgment.
What the Court ordered
In the result the order of the High Court )s correct and the appeal is dismissed.
Judgment, page 10
From the headnote
Import-Confiscation of goods b_y Collector of Customs Penalt_y substituted for confiscation b_y Board of Revenue, if can be realised bJ the Collector of Customs-Sea Customs Act, r878 (VIII of 1878), SS. I67(8), I93. The respondent imported goods of higher value than what was granted under his licence. The Collector of Customs order ed the goods to be confiscated under s. r67(8) of the Sea Customs Act, +878 and in lieu of confiscation gave an option to the res pondent to a fine. On appeal the Central Board of Revenue set aside the order of the Collector of Customs and instead of it imposed
Authorities it was built on
Where later benches applied it
- 2025 M/s Armour Security (india) Ltd. v. Commissioner, Cgst, Delhi East Commissionerate & Anr.
- 2007 Bihar State Council of Ayurvedic and Unani Medicine v. State of Bihar and Ors.
- 2007 M/s. Girnar Traders v. St Ate of Maharashtra and Ors.
- 1988 Markandey Singh, I.P.S., & Ors. v. M.L. Branot, I.P.S., & Ors.
- 1961 Daji Krishnaji Desai Tambulkar v. Ganesh Vishnu Kulkarni and Others
Of those, 5 mentioned
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