Supreme Court of India
Commissioner of Central Excise and Service Tax, Noida v. M/s. Sanjivani Non-ferrous Trading Pvt. Ltd.
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 – s.14 – Valuation of goods for purpos es of assessment – Respondent imported various varieties of Aluminum scrap and filed bills of entry along with invoices and purchas e orders in respect therein declaring the transaction value of the imported goods for the purpose of paying customs duty – Decl ared value was not accepted by the Assessing officer who found same to be low and on re-assessment, increased the assessable value – Writ petition by the respondent – Deputy Commissioner of Customs on the direction of the High Court passed a speaking ord er rejecting the
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