Supreme Court of India

Commissioner of Customs, Amritsar v. M/s. Ajay Kumar and Co.

Neutral citation
Reported as [2009] 9 S.C.R. 17
Decided 8 May 2009

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.28(1) and 111 - Purchase of transferable Duty Entitlement Pass Book (DEPB) including c t licence - Show cause notice issued to transferee licence-___, holder Without making any reference therein to the alleged infraction of the original licence-holder - Held: The show cause notice was defective - Appeal filed by Revenue i dismissed. Commissioner of Customs (Import) Bombay v. Mis. HICO Enterprises (2008) 11 SCC 720, relied on. Case Law Reference: (2008) 11 sec 120 relied on Para 4 t CIVIL APPELLATE JURISDICTION: Civil Appeal No. 645 of 2008. From the Judgment & Order

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