Supreme Court of India
M/s. Gaurav Distributors (p) Ltd. v. Commissioner of Customs, New Delhi
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 20, Proviso-Reimportation of goods exported in bond-Levy of customs duty thereon-Exemption under Pro viso to the Section sought-Denied by Courts below-Plea that levy of duty not justified as expression "goods exported in bond" would not cover the goods exported under excise bond as the same refers only to goods exported under customs bond-On appeal, held: Duty rightly levied-The words included the goods exported on excise bond as well as customs bond-In the absence of any restrictive words, the expression must be given its full meaning. Interpretation of Statutes-If
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