Supreme Court of India
Yamal Manojbhai v. Union of India & Ors
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.
What the Court ordered
We are of the opinion that the contention of the respondent even in this regard is liable to be rejected.
Judgment, page 15
From the headnote
Customs Act, 1962 – ss.123, 127B – Seized goods spec ified u/s.123, remedy of settlement u/s.127B if available – Held: Per Krishna Murari, J. In cases of seizure within the customs area, s.123 cannot apply and the accused is entitled to the remedy of settlement – Decision passed by the Bombay High Court in Suresh Raheja case states the correct position of law – Per Sanjay Karol, J. Proviso to s.127B(1) specifies certain categories of goods that are bar red from the jurisdiction of the settlement commission inclu ding goods mentioned u/s.123 and goods relating to NDPS Act – Thus, s. 127B would
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