Supreme Court of India

Assistant Collector of Customs and Ors. v. Anam Electrical Manufacturing Co. Etc

Neutral citation
Reported as [1997] 1 S.C.R. 648
Bench S.C. Agrawal, B.P. Jeevan Reddy and G.T. Nanavati JJ.
Decided 28 January 1997

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

Central Excises and Salt Act, I944/Customs Act, I962-Surcharge of JOo/u-Levy of-Refund-To be made in accordance with the decision in Mafatlal Industries. Mafatlal Industries v. Union of India, (1996) 9 SCALE 457, relied on. CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 1805-10 of 1979. WITH Civil Appeal Nos. 18126 of 1979. From the Judgment and Order dated 29.11.73 of the Madras High Court in W.P. No. 25-42170,137, 3631-34 of 1971. AND Civil Appeal Nos. 1503-1519 of 1978. From the Judgment and Order dated 13.3.74 of the Madras High Court in W.P. Nos. 117-32 of 1974. K.N. Bhat, Additional

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