Supreme Court of India
Commissioner of Customs, Maharashtra v. M/s. Galaxy Entertainment (i) P. Ltd. 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 Valuation (Determination of Price of Imported Goods) Rules, 1988-Rule 4(1)-Customs Valuation-Import of 20-Lane Bowling alley- Inclusion of Technical and Installation fee in assessable value-Department's case that assessee undervalued the price of equipment and disguised part of cost of equipment as Technical and Installation Fee payable to subsidiary of the foreign supplier-Held: There was no undervaluation-Declared value of equipment was the proper negotiated price-Transaction value under Rule 4(1) is to be taken-Technical and Installation fee was post-clearance agreement to generate
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