Supreme Court of India
Commissioner of Customs (import) v. Stoneman Marble Industries & 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.
What the Court ordered
For the foregoing reasons, these appeals, being devoid of any merit, are dismissed and the impugned order:s are affirmed.
Judgment, page 11
From the headnote
CUSTOMS TARIFF ACT, 1975: ... Section 130- - Application by Revenue - Held: It is for c the party applying for reference to clearly state the question of law which he seeks to be referred -In the instant case, the Revenue did not assail the Tribunal's finding to the effect that the facts in the instant case were similar to those in the cited judgment - Unless the correctness of facts, on the basis wherein an inference is drawn by the Tribunal, is put in issue, ~ a question of law does not arise from its order - Revenue did not discharge its burden u/s 130- in as much as it did not
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.