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