Supreme Court of India
Commissioner of Customs, Mumbai v. M/s. J.D. Orgochem Limited
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, 1960; Ss.2(41), 14(1) and (1A)!Customs Valuation Determination of Price of Imported Goods) Rules, c 1988; rr4 to 8: I Transactional value of imported goods - Levy of Customs duty - Dinitro Crysazine falling under Heading 2914.69 of 1975 Act and 2914.00 of 1944 Act - Assessee importing the goods in question at lesser price than the price paid in earlier transaction - Transactional value of goods, as declared by the assessee, was rejected by the assessing authority - Affirmed by Appellate authority - Reversed by tribunal - Correctnes.:; of- Held: Correct-Assessing authority as also
Where later benches applied it
Of those, 1 relied on
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