Supreme Court of India
M/s. Swastika Enterprises &anr. v. Commissioner of Customs & 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
Finance (No.2) Act, 1998 - s.95(ii)(b) aQd (c) - Kat Vivad Samadhan Scheme - Entitlement to '-- Demand of c additional customs duty from the assessee declining his claim for exemption thereof- By way of endorsement on the Bill of entry- The demand challenged by filing writ petition - Introduction of the Scheme during pendency of the petition - Assessee opted to avail the benefit of the Scheme - Revenue denied the same on the ground that no· show-cause . notice/demand notice was issued to the assessee and hence by virtue of s. s.95(ii)(b), the Scheme was not applicable - The denial of benefit
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.