Supreme Court of India
M/s. Alex Enterprises & Anr. v. Union of India & Ors.
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/Customs and Duty Drawback Rules, 1995 - s. 75 rr 16 and 16 - Recovery of Drawback with c penalty- Export of goods under the claim of Duty Drawback - Auction of the goods by port authorities, as the same not cleared by consignee - No realization of export proceeds by the nodal Bank - Exporter admitted to have obtained Duty Drawback fraudulently-Arrest of exporter- Notice by Customs .. Authorities seeking recovery of Drawback amount with penalty - Demand confirmed - Appeal before Tribunal - Tribunal directing the exporter to pre-deposit the Duty Drawback by a particular date -
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