Supreme Court of India

Baccarose Perfumes and Beauty Products Pvt. Ltd v. Central Bureau of Investigation & Anr.

Neutral citation
Reported as [2024] 9 S.C.R. 54
Bench Abhay S. Oka and Augustine George Masih JJ.
Decided 6 September 2024

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

Issue for Consideration Whether the High Court was justified in dismissing the Revision Application against the rejection of the discharge application moved by the appellant-Company. Headnotes† Companies Act, 1956 – Central Excise Act, 1944 – Code of Criminal Procedure, 1973 – Immunity from the prosecution – Grant of – Allegations against the appellant-Company that it cleared its goods into the Indian Market on payment of Countervailing Duty-CVD on the invoice value of the concerned goods, rather than the payment of the CVD on the Maximum Retail Price of the said goods, thereby caused a

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