Supreme Court of India
M/s Suraj Impex (india) 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.
From the headnote
Issue for Consideration Whether the Circular No. 35/2010-Cus. Dt. 17.09.2010 for the purposes of claim of custom duty drawbacks for merchant exporters, have retrospective or prospective effect. Headnotes† Custom Tariff Act, 1975 – Chapter 23 – Central Excise Rules, 2002 – Circular No. 35/2010-Cus. Dt. 17.09.2010 – The High Court held that the subject Circular was to be made effective from 20.09.2010, it was prospective in nature: Held: Having regard to the Circular dt. 17.09.2010 vis-à-vis the previous Notifications, no new right or benefit came to be created, but the actual scope of the
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