Supreme Court of India

Commissioner of Customs, Mumbai-i v. M/s Seiko Brushware India

Neutral citation
Reported as [2015] 9 S.C.R. 395
Bench R. F. Nariman J.
Decided 4 September 2015

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

specified declaration to that effect in the Bill of Entry in the manner specified below. Provided that rate specified therein shall not apply if the importer sells the said imported' goods from a place located in an area where no tax is c

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