Supreme Court of India
Collector of Customs & Excise, Cochin & Ors. v. A. S. Bava
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
Central Excise and Sa.It Act (1 of 1944), ss. 12 and 35-Unfetter ed right of appeal-Provision of s. 129, Sea Customs Act, 1878 ezten. ded to appeals under Excise Act-Obligation to deposit amount of duty pending appeal-If provision in s. 129 one ;in regard to proce· dure relating to appeals-Validity of extension. Under s. 35 of the Central Excise and Salt Act, 1944 (Excise c Act) a person aggrieved by any decision or order under the Act and rules has an unfettered right of appeal.
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