Supreme Court of India
M/s. Ispat Industries Ltd. v. Commissioner of Customs, Mumbai
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Customs Act 1962; Section 14(/)-Assessable value of imported goods-Transportation charges for the use of barges for carrying the cargo from the mother vessel to the jetty-Held, not to be added to calculate the assessable value. Interpretation of statutes; Legal fiction-Deeming provision creates legal fiction-Held, unless prohibited from doing so, the consequence and incidents which, if the putative state of affairs had in fact existed, must inevitably have flowed from or accompanied it has also be imagined as real. Statutes-Provisions of Acts and Rule framed thereunder Interpretation of-
Authorities it was built on
Where later benches applied it
- 2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director
- 2021 Rajeev Suri v. Delhi Development Authority & Ors
- 2017 Macquarie Bank Limited v. Shilpi Cable Technologies Ltd.
- 2012 Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr.
Of those, 4 referred to
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