Supreme Court of India
All India Glass Manufacturers' Federation, New Delhi v. Collector of Customs, Bombay
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 22, 27-Jmport of goods as per contract-Clearance of goods paying customs duty-Detection of sup ply of infehor goods-Payment of compensation by sellers to importer-Whether amounts to reduction in price-Whether refund of customs duty can be claimed. . . The appellant-Federation entered into a contract with a Soda Company of Kenya, for supply of 5000 metric tonnes of soda ash dense c --~ and the consignment arrived at Bombay on 23.12.1981. The goods b were cleared on payment of customs duty of Rs.32,15,904.21. The appellant on distribution of the goods to various
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