Supreme Court of India

M/s. Nrc Limited v. Union of India & Ors.

Neutral citation
Reported as [2015] 12 S.C.R. 982
Bench A.K. Sikri and Rohinton Fali Nariman JJ.
Decided 8 October 2015

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

Kar Vivad Samadhan Scheme (KVSS) (As introduced c by Pinance Bill, 1998) - ss.87(m)(ii)(b) and 95(ii)(b) - Applicability of - On the assessee in question - Assessee declared value of goods on which import duty was payable, by filing Bill of Entry - Customs authorities, by making endorsement on the Bill of Entry, demanded additional duty o under Customs Tariffs Act ad valorem on CIF price and also · on the basic and auxiliary custom duty and landing charges on goods imported by the assessee - During pendency of the case, which was initiated by the assessee challenging levy of additional duty

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