Supreme Court of India
Commissioner of Central Excise & Customs, A.P. v. Suresh Jhunjhunwala and Ors.
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 Act, 1962: Sections 2(33), 50, II3(d), (h) and (i)-Prohibited goods-Exporters filed shipping bills for claiming export benefit under DEPB scheme-Goods found to be over valued-Cotifiscation-Tribunal held that goods being not prohibited ones were not liable to cotifiscation-On appeal, held: Tribunal had not considered that prohibited goods are not only goods, which are subject to any prohibition under the Customs Act, but also any other law for the time being in force-Also, Tribunal ought to have considered as to whether exporters had violated the provisions of the Foreign Exchange
Where later benches applied it
Of those, 1 mentioned
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