Supreme Court of India

Commissioner of Customs, Calcutta v. South India Television (p) Ltd.

Neutral citation

Reported as [2007] 8 S.C.R. 95

Bench S.H. Kapadia J.

Decided 9 July 2007

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.

3 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the view that the Department had erred in rejecting the invoice submitted by the importer herein as incorrect.

Judgment, page 12

Authorities it was built on

2000 Mis. Eicher Tractors Ltd., Haryana v. Commissioner of Customs, Mumbai cited by 9

Where later benches applied it

2019 Century Metal Recycling Pvt. Ltd. and v. Union of India and Others relied on
2018 Commissioner of Central Excise and Service Tax, Noida v. M/s. Sanjivani Non-ferrous Trading Pvt. Ltd. relied on
2010 Commissioner of Customs (gen), Mumbai v. Abdulla Koyloth relied on

Of those, 3 relied on

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