Supreme Court of India
M/s. Nrc Limited v. Union of India & 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.
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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