Supreme Court of India
Commissioner of Customs, Mumbai v. M.M.K. Jewellers & 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 Act, 1962: s. 28(1), proviso, and s.114- - Notice for payment of c duty and penalty - Invoking of extended period of limitation - Shortage of duty free gold detected with assessees on 11.11.1995-Assessees'standthat shortage was due to excess manufacturing wastage loss and the gold was available in form of dust/slurry - Further, notice dated 13. 11. 1997 related to imports from 1992-1993 - HELD: In view of the finding by Commissioner of Customs that assessees were not guilty of . """( collusion or misstatement or suppression of facts, duty cannot be imposed by invoking extended period
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