Supreme Court of India
M.A. Jackson v. Collector of Customs
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.
What the Court ordered
For the aforesaid reasons, the order of the CEGAT and of the Customs authorities cannot be supported.
Judgment, page 5
From the headnote
Customs Act, 1962-Section 20( 1)-Short levy of custom duty-Transfer of residence from Dubai to India-Car brought from Dubai to India-Deter- mination of its price-Price mentioned in Auto Car Magazine not mentioned in show cause notice-Reliance on that price by Customs authority-Whether legal-Held, No. Appellant returned to India from Dubai on transfer of residence and brought along with her one used car. The Customs authorities assessed the value of the car at Rs. 53,305.44 and assessed duty at Rs. 1,28,136. The appellant paid the duty under protest and obtained clearance of the vehicle on the
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