Supreme Court of India

General Instruments Company v. Union of India & Ors.

Neutral citation
Reported as [2008] 12 S.C.R. 544
Bench C.K. Thakker and D.K. Jain JJ.
Decided 25 August 2008

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.

What the Court ordered

We are of the opinion that inso- H 560 SUPREME COURT REPORTS [2008] 12 S.C.R. A far as CCS claim is con·cerned, no further relief can be granted to the appellant.

Judgment, page 16

From the headnote

f Export-Import.- Cash Compensatory Support (CCS) - Claim of - Global tender floated by Government Undertaking c - Import ofraw material by supplier Firm - Application for Im- port licence at concessional rate of duty - However, issuance of Special Imprest Licence (SIL) subject to execution of bond - Thereafter, forfeiture order against Firm as it failed to fulfil export obligation - Directions to remit Bond amount and pay customs duty - Subsequently, denial of CCS by Authorities - Custom Authorities seeking recovery of custom duty - Sev- era/ rounds of litigation - Representation by Firm

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