Supreme Court of India
Noble Resources and Trading India Private Limited (earlier Known as Andagro Services Pvt. Ltd.) 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
In view of the aforesaid discussions and conclusions reached, this Court is of the considered opinion that further deliberation on the remaining issues is not warranted.
Judgment, page 31
From the headnote
Issue for Consideration Whether by way of the circular dated 30.01.2004 the benefits granted under the statutory notification dated 01.04.2003 could have been curtailed by expanding the exclusionary clause; whether crude degummed soyabean oil imported by the appellant is an agricultural product; what is an agricultural product. Headnotes† Customs Act, 1962 – s.25 – Foreign Trade (Development and Regulation) Act, 1992 – s.5 – Export-Import (EXIM) Policy of 2002-2007 – Show-cause notice was issued to the appellant stating that under the duty free credit entitlement scheme vide notification dtd.
Authorities it was built on
- 1962 Union of India v. Delhi Cloth & General Mills
- 1993 The Commissioner of Income Tax, Orissa v. N.C. Budharaja & Company and Anr. Etc. Etc.
- 1980 Deputy Commissioner, Sales Tax (law) Board of Revenue (taxes) Ernakulam v. Pio Food Packers
- 2009 Jai Bhagwan Oil & Flour Mills v. Union of India & Ors.
- 2008 M/s. Sandur Micro Circuits Ltd. v. Commissioner of Central Excise, Belgaum
- 1999 The Commissioner of Income Tax v. M/s Cynamid India Ltd.
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