Supreme Court of India

Chandna Impex Pvt. Limited v. Commissioner of Customs, New Delhi

Neutral citation
Reported as [2011] 8 S.C.R. 1102
Bench D.K. Jain and H.L. Dattu JJ.
Decided 6 July 2011

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 - s.130 - Statutory appeal against the order of Customs Appellate Tribunal - Held: While dealing with an appeal under s. 130, the High Court must examine each question formulated in the appeal with reference to the material taken into consideration by the .· Tribunal in support of its finding thereon and give its reasons for holding that question is not a substantial question of Jaw. The appellant, a body corporate, are importers of certain goods viz. plywood, MDF laminated boards and veneers etc. It was alleged that certain goods imported by the appellant had been

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