Supreme Court of India
D.R. Enterprises Ltd. v. Assistant Collector of Customs and 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
Customs Act, 1962 - Customs duty-At concessional rate - Under Open General Allowance with the aid of c Notification No.114180-CUS, dated 19.6.1980- On import of Web Printing Machine - Writ petition praying for declaration that the import of the machine was permissible at concessional customs duty- Import at concessional rate denied by the High Court on the ground that the Notification was not applicable as one of the conditions that the machine is having output capacity of 30,000 or more copies per hour, is not fulfilled - On appeal, held: The burden to prove the output capacity of the
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