Supreme Court of India

Northern Plastics Ltd. (now Merged with A Consolidated Photo and Finvest Ltd.) v. Collector of Customs and Central Excise

Neutral citation
Reported as [1999] SUPP. 2 S.C.R. 679
Bench G.T. Nanavati J.
Decided 17 September 1999

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: '. Customs authorities-Liability to refund value of goods confiscated c ....... and sold-Import of goods-Confiscation-Pending appeal before Supreme Court customs authorities selling the goods-Order of confiscation held illegal-Application filed by importer seeking direction to customs authorities to return to the applicant value of the· goods with interest-Held, applicant is entitled to value of goods, less the duty payable thereon-Applicant is also • .r entitled tO 12% interest-Plea that importer should file an action in tort if it suffered loss and this Court cannot order payment,

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