Supreme Court of India
Sachidananda Benerji, Assistant Collector of Customs v. Sitaram Agarwala and Another
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Sea Customs Act (8 of 1878), s. 167(8!)-Liability of person other than importer-"Concerned in or dealing with goods", n1ea11i11g of. The !st respondent had gone to' the 2nd respondent after previous, arrangement with him, with a large sum of money to purchase gold which was known to them lo be smuggled and lo have been imported into India against the restrictions impo~ed on the import of gold: The police inter vened, recovered the gold and arrested them. The gold was confiscated under s. 167 ( 8) of the Sea Customs Act',, 1878. The respondents were prosecuted for an offence under s. 167(81)
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