Supreme Court of India
Commissioner of Customs (port) Kolkata v. M/s Steel Authority of 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 Valuation (Determination of Price of Import ed Goods) Rules, 1988: r.9(1)(e) – Valuation of import s of plant and equipments and spares – Revenue included the price paid for des ign and technical documents in the transaction value of the imported goods – Plea of assessee that drawings and technica l documents related to the post importation activities for assembly, construction, erection, operation and maintenance of the plant and t hese items could not be included in the value of imported good s – Case of revenue was that since the case involved importatio n of turnkey projects, the
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.