Supreme Court of India
M/s. Canon Steels P. Ltd. v. Commissioner of Customs
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; Section 130/Constitution of India, 1950; Article 227: Territorial jurisdiction of High Court-Cause of action not arises within-Discretionary jurisdiction-Invoking of-Held: When a part . c of cause of action arises within territorial jurisdiction of one or the other High Court, it will be for the petitioner to choose any one of them-However, merely because part of cause of action arises within territorial jurisdiction of High Court, that by itself may not be a determinative factor compelling the High Court to decide the matter on merit-High Court may refuse to exercise its
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