Supreme Court of India
M/s Indian Steamship Co. Ltd. v. Union of India and Anr.
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 : S.115(1) (e)-Confiscation of Conveyance-Several types of imported goods on vessel-Portion of one of the consignments found missing Additional Collector of customs taking the view that "substantial portion" of imported goods was missing and holding the vessel liable to confiscation Imposition of fine in lieu of confiscation-Held, expression "substantial portion" must be construed as referring to quantity as well as value of whole or substantial portion of the goods which have been imported in the vessel Order of Single Judge of High Court setting aside imposition of fine
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