Supreme Court of India
Commissioner of Customs, Kolkata v. M/s. Peerless Consultancy Services Pvt. Ltd.
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
Accordingly, we set aside the order of the CEGA T and remit the same to it for fresh adjudication.
Judgment, page 8
From the headnote
Customs Act, 1962: S. I I 3 (d) and I I 4- .xport under Duty Entitlement Pass Book Scheme Assessee exporting steel balls and making a claim under the Scheme- Revenue alleging subject goods grossly over invoiced and declared FOB and PMV to be highly inflated to avail higher DEPB credit-Show Cause Notice to assessee-Demand confirmed by Commissioner-Tribunal setting aside order of Commissioner-Held: Tribunal set aside the order of Commissioner without discussing as to how his conclusions were erroneous-Matter remitted to CESTAT for adjudication afresh-Foreign Trade (Regulation) Rules, 1993- r.
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