Supreme Court of India
Commissioner of Customs (import), Raigad v. M/s. Finacord Chemicals (p) Ltd. & 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
c Customs Act, 1962 - Import of alcohol - Demand of customs duty from the importers - On the ground of misdeclaration and undervaluation and also alleged that import was unauthorized - Order of Department demanding differential duty with penalty for misdeclaration and undervaluation, and for unauthorized import directed confiscation of goods and imposed fine - Appellate Tribunal held that there was no undervaluation and struck off the additional demand and penalty while upheld that import was unauthorized and the goods were liable for confiscation - However, reduced the amount of fine -
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