Supreme Court of India
M/s. Wep Peripherals Ltd. v. Commissioner of Customs, Chennai
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 Valuation (Determination of Price.of Imported Goods) Rules, 1988; r.9(1)(c) and 9(1)(e): Import .of shuttles used in manufacture of printers - c Authorities loading royalty/licence fee on price of imported goods - Correctness of- Held: Incorrect - Assessee received order for bulk supply of the goods in question, thus, giving discount by lowering price of the goods - Material in support thereof not considered by adjudicating authority - Royalty ...._.., payment was not condition pre-requisite to the sale of the goods in question - View of the authority erroneously affirmed by the
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