Supreme Court of India
M/s. Sneh Enterprises v. Commnr. 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Customs Tariff Act, 1975-Section 9A-Anti-dumping duty. Import of goods for imposition of-When complete-Held-It depends on contract between parties and/or statute-It is not common law that it would be deemed to be complete only when goods pass customs barrier-In absence of statutory interdict common law principle applies and the import is complete when goods enter territories of a country-On facts, held, though goods landed in Mumbai and Bill of Entry was filed subsequently in Delhi after transshipment there, taxable event of their import for purposes of imposition of Anti-Dumping duty
Where later benches applied it
Of those, 1 referred to
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