Supreme Court of India
M/s Coromandal Fertilisers Ltd. v. Collector of Customs
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 duty-Assessment of-Landing charges-Assessed at a percentage-Assistant Collector adding stevedoring charges separately Held, Landing charges cover the totality of all that an importer expends to bring imported goods to land-It is open to customs authorities not to assess landing charges at a percentage and to assess them at actuals-But if they do assess them on a percentage basis, they cover thereby all aspects of landing charges and it is not open to them then to seek to add any amount thereto on the basis that the same was not covered under the landing charges. ~ CIVIL APPELLATE
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