Supreme Court of India
Commissioner of Customs, New Delhi v. M/s Phoenix International Ltd. & Anr.
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 Tariff Act, 1962-Tariff Heading 64. 04-Customs duty, evasion of-Company P IL importing synthetic shoe uppers and c Company PIND importing soles, insoles and sock liners as components/parts-Department's case that PIL owner of PIND and items imported constituted synthetic shoes in semi knocked down form, thus, duty evaded-Correctness of-Held: PIL carried out the entire manufacturing activity of finished products-synthetic shoes for domestic and export markets and was the real importer of all the items, thus Department rightly clubbed the items-Items imported constituted complete shoe in
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