Supreme Court of India
M/s. Dr. Reddy's Laboratories v. Commissioner of Customs
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. 111(m), 114A- Customs Tariff Act, 1975 - Classification of goods as auto analysers or photometers - Appellant filed Bill of Entry for clearance of goods classified as auto analysers under Entry 9030. 89 - Goods seized by custom authorities - Issuance of notice stating that the said goods were photometers and not auto 0 analysers - Demand of duty - Confiscation of goods and imposition of penalty - Commissioner held that goods imported were auto analysers, thus, amounted to misdeclaration of description and that the goods were liable · for confiscation and penalty - No
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