Supreme Court of India
M/s. Mangalore Ref. & Petrochemicals Ltd. v. Commissioner of Customs, Mangalore
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- ss. 12, 13, 14, 23 and 147 - Levy of c duty- On imporl of goods (crude oil) - Whether should be on the basis of the quantity of the oil mentioned in the Bills of Lading or on the basis of the quantity actually received on the shore tanks in India - Revenue levied duty on the basis of the Bill of Lading quantity, on the ground that the duty was levied on ad valorem basis and not on a specific rate - Order of the Revenue affirmed by the Tribunal - On appeal, held: Under the Act, levy of duty cannot take place until goods are imporled, i.e. they become parl of the land m8ss of
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