Supreme Court of India
Union of India & Ors. v. M/s. Associated Container Terminal 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.61, 63, 72 and 150 – Impositi on of custom duty – Auction of warehoused goods in case importer/ow ner of imported goods fails to seek release of such goo ds – Whether calculation of the custom duty would be assessed as on the date of the deemed removal of goods from the warehouse in ter ms of s.61 or on the date of sale for the reason that the importer has failed to seek clearance of the goods imported – Held: In view of the Circular issued by the Central Board of Excise & Customs dat ed 28 th November, 2001, the custom duty is to be calculated on the sale price and not
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