Legal Street registered trademark

Supreme Court of India

Union of India & Ors. v. A. B. P. Pvt. Ltd. & Anr.

Neutral citation
Reported as [2023] 6 S.C.R. 1115
Bench S. Ravindra Bhat and Dipankar Datta JJ.
Decided 12 May 2023

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

For the above reasons, it is held that the impugned judgment cannot be sustained; it is accordingly set aside.

Judgment, page 14

From the headnote

Customs Act, 1962– s.25(1)– Exercise of power under – Grant/ withdrawal/amendment of exemption– Judicial review of – Respondent-assessee imported one set of High Speed Cold-Set Web Offset Rotary Printing Machine with minimum speed o f 70,000 copies per hour – Claimed exemption from payment of the duty relying upon the First Notification which provided for levy o f custom duty on the said imported machinery at a concessional rate of 5% – However, the said notification was amended through a fresh notification which shifted the benefit of the concessional ra te from the aforesaid imported

Authorities it was built on

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
Sign in to read - for free

An email address, no password.