Supreme Court of India

Union of India & Ors, v. Security and Finance (p) Ltd.

Neutral citation
Reported as [1976] 2 S.C.R. 87
Bench V.R. Krishna Iyer J.
Decided 6 October 1975

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

Import controls-Power to determine the head or Entry under wlzich any particular commodity falls under sections 3 (2) and 4 of the Import and Export (Control) Act (1947) read with section 167 (entry 8) of the Sea Customs Act (Act Vlf[) 1878. Sea Customs Act (Act Vlll)-Sections 20, 167, 183 & 184-Whether an appropriate orde.r under section 183 precludes the authorities from levying duty under section 20-----lnterpretation of two penal provisions of the import laws and powers of the nut/writies. The respondent company imported au.to cycle parts under the guise of motor vehicle parts, for which

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