Supreme Court of India

A. V. Venkateswaran, Collector of Customs, Bombay v. Ramchand Sobhraj Wadhwani and Another

Neutral citation
Reported as [1962] 1 S.C.R. 753
Bench P.B. Gajendragadkar J.
Decided 4 March 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.

11 Supreme Court benches have cited this judgment.

From the headnote

Customs Duties-Fountain pens with nibs and caps plated with gold-Rate of duty-Indian Tariff Act, I934 (32 of r934), Sch. I, Items 45(3), 6r(8). Writ-Principles governing issue of-Alternative remedy time­ barred-Application for writ, if lies-Constitution of India, Art. 226. Under a licence granted for the import of fouutain pens at not less than Rs. 25 .l. . value, the respondent imported She­ affer pens from Australia, which had nibs which were gold plated and also caps and clips of similar composition. The im­ ported goods were assessed to duty by the customs authorities under item 61(8) of

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