Supreme Court of India

Indusind Media & Communications Ltd v. Commissioner of Customs, New Delhi

Neutral citation
Reported as [2019] 12 S.C.R. 1046
Bench Uday Umesh Lalit and Vineet Saran JJ.
Decided 27 September 2019

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.1 11, 130E – Customs T ariff Act, 1975 – s.XVI of the First Schedule – Appellant imported certain goods – It was alleged that appellant had intentionally not declar ed the tr ue and cor rect value and cor rect classification of impor ted equipments which wer e meant to be inter connected to perform a function of ‘Head End’ – show cause notice was issued to the appellant – The Principal Commissioner of Customs (Import) held that declaration made by the appellant was false in material particular and r edetermined the value of all the goods impor ted – Aggrieved, the

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