Supreme Court of India
S.c.r.commissioner of Customs, Bangalore-1 v. M/s Motorola India 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: ss. 130 and 130E - Appeal against orders passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT) - Whether appeal would lie u/s. 130 before High Court or u/s. 130E before Supreme Court, in the facts of the present case - Hel d: Appeal to Supreme Court against the order of CESTAT would lie only if any question having relation to the rate of duty is involved in the appeal or if it relates to value of goods for the purpose of assessment or classification of goods or whether the goods were c overed by exemption notification - In all other cases appeal woul d lie
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.