Supreme Court of India
Commissioner of Customs, Calcutta v. Indian Rayon & Industries 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; s. 20 and Exemption Notification Nos. 158195-Cus. dated Nov. 14, 1995 and 94196-Cus. dated c Dec. 16, 1996 issued thereunder: Exemption Notifications - Applicability of, on re-impor tation of goods - Held: In terms of Notification No. 158195- Cus. assessee to undertake re-exporting of the goods within specified time limit else it would be liable to pay the difference between duty levied at the time of re-import and the duty levi able at the time of importation of such goods - Assessee ex ecuted three separate bonds in respect of three bills of entry at the time of
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