Supreme Court of India

M/s. French India Importing Corporation, Delhi v. The Chief Controller of Imports & Exports and Others

Neutral citation
Reported as [1962] 2 S.C.R. 410
Bench P.B. Gajendragadkar J.
Decided 26 April 1961

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.

From the headnote

French Establishments-Agreement to import goods-De facto transfer of administration to India·-lmporter, if liable to pay penalty and customs duty-French Establishments (Application of Laws) Order, r954, cl. (6)-French Establishments (Administration) Order, r954--Sea Customs Act, r878 (8 of 1878), s. 167(8). The petitioners entered into agreements with certain British firms for the import of cycles and cycle-parts to Pondi­ cherry, which was then a French Establishment, in the manner provided by French law. The goods arrived at Pondicherry after the French Establishments had merged into India

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