Supreme Court of India
Commr.of Customs, Ahmedabad v. Gujarat Small Scale Industries Corpn.
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.
What the Court ordered
We are of the view that there was no reason for the department, on the facts and circumstances of this case, to reject the transaction value whi ch is in consonance with the contract value.
Judgment, page 4
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