Supreme Court of India

Union of India and Ors. v. M/s Orient Enterprises Etc.

Neutral citation
Reported as [1998] 2 S.C.R. 143
Bench S.C. Agrawal and S. Saghir Ahmad JJ.
Decided 4 March 1998

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Customs Act, 1962: jmport of goods-Undervaluation of prices-Consjiscation of goods by Customs Authority---Payment of redemption fine, penalty and difference in customs duty-Tribunal holding that goods were lawfully imported and vahlation was correct. -Refund of amount collected-High Court allowing the writ petition for grant of interest on the refuni.tllizo~nt-Validity of­ Held. no writ petition is maintainable under Article 226 of the Constitution seeking relief of payment of interest on delayed refund amount-There was no statutory provision available under the Act, at the relevant time, for

Where later benches applied it

Of those, 1 relied on

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