Supreme Court of India
Commissioner of Customs and Central Excise, Goa v. M/s Adani Exports 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.130A (1) and (4) – High Court i s not mandatorily obligated to call for a statement from the T ribunal in every case before deciding application under s.130A – reading of s.130A (1) and (4) makes it clear that if the Co mmissioner of Customs or other party within the prescribed period of limitation applies in the prescribed form to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal, the High Court may do so – Thus, High Court has a discretion on the facts of each case either to do so or
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