Supreme Court of India
Commissioner of Customs, (prev.) Gujarat v. M/s Reliance Petroleum 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.
From the headnote
Customs Act, 1962: Notification No.11197-cus dated 1.3.1997 as amended by Notification No.55197-cus dated 13.6.1977 - Setting up of c crude petroleum refinery - Import of different parts of second hand mobile crane - Reassembled at site - Department held that self propelled modular transport (SPMT) system along with the crane could not be treated as one unit and thus ex- emption under said Notifications not available - Held: These • are not two separate items but a single mechanical unit - The 4 equipment was consigned in different parts for convenience of transport- Since the services of
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.