Supreme Court of India
Union of India v. Anil Chanana & Another
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; ss. 77, 108, 111, 1278, 132, 135 & 137: Attempt to smuggle diamond ear rings - False c declaration - Evasion of payment of customs duty - Confiscation of goods - Arrest - Prosecution proceedings - Applications for compounding of offences u/ss. 132 and 137(1))a) and settlement of case uls.1278 of the Act-Allowed by compounding authority imposing fine - Challenge to - Dismissed by High Court - Correctness of - Held: Incorrect - Compounding authority duty bound to find out existence of ~ material evidence which suggests disclosure as inaccurate/ Misleading/incomplete,
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