Supreme Court of India
Commissioner of Customs, Calcutta & Another v. Biecco Lawrie 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Customs Act, 1962 - ss. 15(1), 46 and 49 - Imported goods-Superior Kerosene Oil cleared for home consumption c upon payment of duty - Goods stored in warehouse under .. provisions of s. 49 - Subsequent enhancement of rate of duty - Date for determination of rate of duty and tariff valuation of imported goods - Held: U/s 15(1 )(a), once goods are cleared for home consumption, duty would be payable on the date on which Bill of Entry for goods is presented uls 46 - On facts, goods cleared for home consumption on payment of entire ~ duty as applicable on that date - Bill of Entry for home
Where later benches applied it
Of those, 1 relied on
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