Supreme Court of India
Patel India (private) Ltd. v. Union of India & Other
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
Sea Customs Act, 1878-S. 40-Whether refund of excess ilnport duty comes under the Section. The appellant Company was the so1e distributing agent in India for the imported products of an American firm. The Customs authorities used to ]evy i1'tport duty on the basi.s of the invoice price under s. 29 read with s. 30 of the Sea Customs Act, 1878, as being the real value of the goods so imported. · During 1954~55, the appellant Company imported several items set out in. Annexure ' ' o'f the Special Leave Petition. \Vhen items 1 and 2 arfived in Bombay Port, the Custom authorities, ignoring their
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