Supreme Court of India
Bharti Telecom Ltd. v. Commissioner 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 Law : Duty free goods-Import of-Value Based Advance Licensing Scheme (VBALS)-Notification No. 203192 dated 19-5-1992-Exporter imported duty free goods under VBALS and claimed exemption under the Notification-Show cause notice issued alleging that exporter suppressed fact of availing ofMODVAT credit on imports used in manufacture of exported goods for wrongly availing duty free benefit against VEALS-Subsequently, Amnesty Scheme introduced providing.for amnesty on reversal of MOD VAT credit and payment of interest by a certain specified date-Exporter reveresed MOD VAT credit much before
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.