Supreme Court of India

Pine Chemical Suppliers and Ors. v. Collector of Customs (bombay)

Neutral citation
Reported as [1992] SUPP. 1 S.C.R. 584
Bench J.S. Verma J.
Decided 16 September 1992

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 2(16), 14(1), lll(m), 122, 124, and 125-Assessment of du(JValuation of goods imported-Assessees declaring CIF value and description of goods on the basis of Bill of Entry-Goods found to be of different and superior grade of higher CIF value-Determination of duty on the basis of higher CIF valu,,-Validity of-Misdeclaration of goods-Conse­ quential liability of assessee. The appellants imported Gum Rosin and dedared its CIF value and description according to the Bill of Entry supplied to them. As a result of intelligence reports gathered by the Customs Department and

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