Supreme Court of India
Union of India v. M/s. Mustafa and Najibai Trading Co. and Ors.
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
In the result, the appeal is allowed, the impugned judgment of the High C Court is set aside and, while restoring the orc.!ers of the Collector and the Tribunal, the Writ Petition filed by the respondents is dismissed.
Judgment, page 32
From the headnote
Customs Act, 1962- Ss.2, 30 (1)- 24 hour time limit to file the import manifest/ import report to be reckoned from the time the vessel arrives at the customs port- The outer anchorage is part of Bombay port and the Import General Manifest Should have been delivered within 24 !I ours from the time the vessel arrived at that point-Discretion to accept the manifest after expiry of the time limit arises only when the import manifest is delivered to the Customs-Not when there is no delivery at all. S. 111. ( d)-The confiscation of goods has no relation to the intention of the owners/master of the
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.