Supreme Court of India
Commissioner of Customs, Calcutta Etc. Etc. v. M/s. Indian Oil Corporation Ltd. and Anr.
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
Before parting, I would like to point out that the basis on which the circulars of the Central Board are placed on a high pedestal seems to have its origin in Navnit Lal's case AIR (1965) SC 1375.
Judgment, page 16
From the headnote
Customs J!.ct, 1962-Sections 46 and 151- /Circular dated 14.8.1991 issued by the Central Board of Excise & Customs: Import of petroleum products and Crude Oil by the assessee-Clearance of goods upon payment. of customs duty thereto-Show cause notice on grounds of misdeclaring value of the goods and suppressing the facts regarding payment of demurrage charges-Revenue confirming extra duty after adding demurrage charges in the value of the goods-Appeals rejected by the Appellate Authority-- c On appeal, Tribunal held that in view of the Circular issued by the CBEC demurrage charges not
Authorities it was built on
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2013 Glaxosmithkline Pharmaceuticals Limited (formerly Known as Smithkline Beecham Pharmaceuticals (india) Limited) v. Union of India & Ors.
- 2011 State of Tamil Nadu and Anr. v. India Cements Ltd. and Anr.
Of those, 3 referred to
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