Supreme Court of India
M/s Relax Safety Industries, Mumbai and Anr. v. The Commissioner of Customs, (import), Mumbai
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: "' SS. ll l (d) and (m) and ll 2 read with S. 28-Misdeclaration and gross under-valuation of goods-Import of dust and mist respirators, earplugs and mould-Goods described in bill of entry for clearance as "moulded plastic parts" and plastic fabricated cups, and valued accordingly-Bill of entry also showing that some of goods were earlier subjected to adjudication Goods cleared on payment of duty on declared value-Subsequently misdeclaration and undervaluation detected-Notice for confiscation, enhancement of value and penalty-Held, CEGAT rightly held that those goods which
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