Supreme Court of India

Collector of Customs, Bombay v. M/s. Elephanta Oil and Industries Ltd., Bombay

Neutral citation
Reported as [2003] 1 S.C.R. 771
Bench M.B. Shah and Arun Kumar JJ.
Decided 31 January 2003

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

Import Policy, 1981-82: Appendix Item 44:/Import Control Order, 1955; Section 3: Import of Mutton Tallow, a canalised item-Notice under Impori Policy substituting Tallow of any animals for mutton tallow-Import of Beef Tallow under Open General Licence-Permissibility of-Levying of penalty-Correctness of-Held, since import of Bee/Tallow, a canalised item was not permitted in accordance with the term of licence/Import Policy, the Collector was justified in imposing penalty on the importer under Section I I 2 of the Customs Act-Customs Act, 1962; Sections 112 and 125. The question which arose in

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