Supreme Court of India
Commissioner of Customs (sea), Chennai v. M/s. Ballarpur Industries Ltd.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the aforesaid cryptic order of the Assistant Collector would not be regarded legal.
Judgment, page 4
From the headnote
Customs Ac:, 1962 : Ss. 28 and 129D(2)-Power of Commissioner o,fCustoms to direct filing of appeal before Commissioner (Appeals)-lmport o.f certain goods-Assessee claiming them as accessories and as such covered under an exemption not(fication-Revenue treating the goods as spare parts and demanding duty Assessee paying the duty under protest and later filing application.for refund- Assistant Collector allowing refund with regard to one set o.f goods holding them as accessories-Claim o.f refund rejected with regard to other set o.f goods as the same were held to be spares-On appeal,
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