Supreme Court of India

Akbar Badrudin Jiwani v. Collector of Customs, Bombay

Neutral citation
Bench B.C. Ray and S. Ratnavel Pandian JJ.
Decided 14 February 1990

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.

7 Supreme Court benches have cited this judgment.

From the headnote

Customs Act, 1962: Sections lll(d), 112 and 125-Calcareous stone imported by appellant-Whether 'marble' under Import & Export Policy April 1988-March 1991 Entry 62, Appendix 2, Part ­ Whether can be confiscated on that ground-Whether option to clear goods for home consumption on payment of fine valid: the term .'mar- ble' to be interpreted in a manner which is in consonance with the statutory context and not as u.•derstood in commercial parlance.

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