Supreme Court of India
Commnr. of Customs (preventive) Mumbai v. M/s. M. Ambalal & Co.
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.
5 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that these issues now require to be considered by the Tribunal.
Judgment, page 20
From the headnote
Customs Act, 1962 - ss. 2(25) rlw s. 11, 111 and 112 and s. 25 - Exemption notification issued by Central Government, in exercise of its power under s.25(1), exempting certain articles when imported into India from payment of duty - Interpretation of - Meaning of the term 'imported goods' in the exemption notification - Plea of respondent that by virtue of the said Notification, rough diamonds were exempted from payment of duty under the Act and, therefore, adjudicating authority was not justified in directing the respondent for payment of duty under the Act for release of the confiscated
Where later benches applied it
- 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent
- 2023 Yamal Manojbhai v. Union of India & Ors
- 2022 All India Haj Umrah Tour Organizer Association Mumbai v. Union of India & Ors
- 2017 Deputy Commissioner of Income-tax, Circle 11 (i) Bangalore v. M/s. Ace Multi Axes Systems Ltd.
- 2011 M/s. Gammon India Ltd. v. Commissioner of Customs, Mumbai
Of those, 1 relied on · 4 referred to
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