Supreme Court of India
Rajesh Kumar Sharma v. Union of India 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.
From the headnote
Customs Act, 1962; s. 35(1)(a)!Customs (Compounding of offences) Rules, 2005; Rule 5/Circular No.5412005-Cus dated December 30, 2005 issued thereunder: c Compounding of an offence committed in terms of provisions under Customs Act-Fixation of compounding amount in terms of Rule 5- Permissible limit-Interpretation of-Held: Purpose of compounding of offence is to prevent litigation and encourage early settlement of disputes-Jn fixation of compounding amount in terms of Rule 5 'Upto' not applies to both 20% of market value of goods or Rupees ten lakhs but has to be read along with the phrase
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