Supreme Court of India

Firm Gulam Hussain Haji Yakub & Sons v. State of Rajasthan

Neutral citation
Reported as [1963] 2 S.C.R. 255
Bench T.L. Venkatarama Aiyyar J.
Decided 19 April 1962

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

U8tom Duty-Export of Charcoal-Validity of State Council Order imposing li"bility-Regency Act for the Sirohi Minority Atiminiatration, 1947, a. 9-Rajaathan Ordinance (No . 16 of 1949), 1. 4(2). · The appellant firm was made liable to pay Rs. 24,395/· as customs duty for exporting charcoal from the State Sirohi and as it did not deposit the amount the collector of Sirohi, on the requisition of the customs authorities. issued a notice for r<covery of the· said amount und<r the Public Demands Recovery Act. The appellant moved the High Court under Art. •226 of the Constitution. Its case was that

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