Supreme Court of India
Jain Brothers and Anr. v. Union of India 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
For the aforesaid reasons, we do not see any merit in this writ petition.
Judgment, page 5
From the headnote
Customs Tarrif Act, 1975: S.3 (2)-Imported article-Levy of additional duty equal to excise duty-Inclusion of Customs duty in calculating the value of imported article for purposes of levy of additional duty-Held, the provision is not unconstitutional nor ultra vires-Customs Act, I 962-S. I 2. Hyderabad Industries Ltd. and Anr, v. Union of India and Ors., (1999)(108) ELT 321, distinguished. J.K. Synthetics Ltd. etc v. Commercial Taxes Officer etc., (1994) 94 STC 422 and Union of India and other etc. etc. v. Bombay Tyre International Ltd. and etc. etc. AIR, (1984) SC 420, not applicable. CIVIL
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