Supreme Court of India
M/s. Gira Enterprises and Anr. v. Commissioner of Customs, Ahmedabad
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 Valuation (Determination of Price of Imported Goods) Rules, 1988-Rules 4 and 5-determination of value of imported goods - Import of consignments by assessee - Value thereof declared by the assessee as US $5001- PMT - On verification, the chemical name of the imported goods was found to be 'Cyanuric Chloride' as known in the International market- The Revenue, relying on a computer printout, assessed the value of the imported goods at US $ 0 1860/PMT by resorting to rule 5- Demand of differential duty -Propriety of-Held: In a given case, ifthe Revenue notices identical goods have been
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