Supreme Court of India

Commissioner of Customs and Ors. v. Vasant Magalan Chokshi and Ors.

Neutral citation
Reported as [2006] SUPP. 8 S.C.R. 518
Bench Dr. Ar. Lakshmanan and Al Tamas Kabir JJ.
Decided 7 November 2006

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; Ss. 11 l(d) and 112(a): Seizure of gold bars by Revenue authorities-Show Cause Notice- Commissioner directing confiscation of the gold bars-Challenge to-Tribunal remanding the matter for de novo adjudication by the Commissioner-,­ Commissioner directed confiscation of 8 gold bars only as 70 out of 78 gold bars were received from genuine sources-Appeals and cross-appeals­ Tribunal set aside order of confiscation as there was no evidence of illegal import of the gold bars in question-Challenge to-High Court directing release of all the gold bars so confiscated by Revenue-In view of

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