Supreme Court of India

Collector of Customs & Ors. v. Pednekar and Company (private) Limited (in Liquidation) & Anr.

Neutral citation
Reported as [1976] 3 S.C.R. 971
Bench H. R. Khanna and P. K. Goswami JJ.
Decided 31 March 1976

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

Sale of Goods Act (3 of 1930), s. 20-Time of passing of property in goods. Constitution of India, 1950, Art. 226-When may be invoked. Practice-Raising new contention, if permissible. The. first respondent, an importer and dealer in sewing machines, was granted an import licence for importing industrial sewing. machines and spare parts. After importing some goods through the Bombay port, the first respondent was permitted by the Customs Authorities to import the rest through the Calcutta port, and the first respondent entered into contracts with Japanese companies for supply of a certain

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