Supreme Court of India
Commissioner of Custom, New Delhi v. M/s Brooks Interna Ti on Al 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.
1 Supreme Court bench has cited this judgment.
From the headnote
t Customs Act, 1962; ss. 76 & IJ3 (c) & (d): Duty drawback-Export of goods-Seizure of consignment by Revenue authorities ordering confiscation of all the goods under s. IJ 3( d)-Appeal c allowed by Tribunal holding that the authorities had no power of confiscation of the goods in question and no .material placed to show that the goods did not correspond to the description of the goods as disclosed in the bills-On appeal, held: Tribunal is directed to consider the matter afresh keeping in view the principles set out by its larger bench and approved by the Supreme Court on similar issues in the
Where later benches applied it
Of those, 1 referred to
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