Supreme Court of India
Indian Textile Paper Tube Co. Ltd. v. Collector of Customs, Madras
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
Customs Act, 1962: Sections 28( 1), (3) and 131( 1), (3), (5)-Suo motu revision by Central Government to annul/modify order of erroneous refund of duty-Period of limitation-What is. Mere order granting refund is not actual refund-Limitation to run from date of actual refund. The appellant imported Top Line Tube Winder Endless Belts which were assessed to duty under heading 40.05 /16(3) at 40% plus countervailing duty at the rate of 25% under Item 16- (4) of the Customs Tariff Act, 1975. Thereafter, the appellant made an application for refund of the excess of duty so charged contending that
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