Supreme Court of India
Collector of Customs & Excise, Cochin & Ors. v. A. S. Bava
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
Central Excise and Sa.It Act (1 of 1944), ss. 12 and 35-Unfetter ed right of appeal-Provision of s. 129, Sea Customs Act, 1878 ezten. ded to appeals under Excise Act-Obligation to deposit amount of duty pending appeal-If provision in s. 129 one ;in regard to proce· dure relating to appeals-Validity of extension. Under s. 35 of the Central Excise and Salt Act, 1944 (Excise c Act) a person aggrieved by any decision or order under the Act and rules has an unfettered right of appeal. Under s. 12 of the Act, the Central Government may apply to appeals under the Excise Act the Provisions of the
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