Supreme Court of India
Commissioner of Customs, Kolkatta v. M/s. Grand Prime Limited 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.
From the headnote
Customs Act, 1962-Section //I (d) and (o)-Applicability of-Import restricted goods-Advance licence-Grant of-Subject to condition oJ re-export of goods-Importer failing to comply with the condition of re-export of goods in case of earlier import-Importer importing another consignment Consignment awaiting clearance-Notice-Fearing action regarding previous import, importer not appearing-Non filing of bill of entry-Confiscation of goods-Justification of-Held: Import violative of import restrictions-Also the licence against which import took place was found to contain forgery, thus import
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