Supreme Court of India

Becker Gray & Co. (1930) Ltd. & Ors. v. Union of India & Anr.

Neutral citation
Reported as [1970] 3 S.C.R. 445
Decided 23 January 1970

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

Foreign Exchange Regulation Act 7 of 1947, ss. 12(1) and 23A­ Sea Customs Acl ss, 19 and 167(8)-l/nder-va/uation of ihvoices of goods exported whether a violation of s. 12(1) of Act 7 of 1947-Dec/aration of value of goods on the basis that they were sold to buyer when in fact fhey were yet unsold whether a con:iravention of s. 12( 1 )-Whether penalty frvfoble under s. 167(8) of Sea Customs Act. The appellants were exporters of jute carpet backing cloth and in con­ nection with some exports by them between January 1957 and January 1963 penalties were imposed on them under s. 167(8) of the. Sea

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