Supreme Court of India

All India Glass Manufacturers' Federation, New Delhi v. Collector of Customs, Bombay

Neutral citation
Bench S. Ranganathan J.
Decided 13 August 1991

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

Customs Act, 1962: Sections 22, 27-Jmport of goods as per contract-Clearance of goods paying customs duty-Detection of sup­ ply of infehor goods-Payment of compensation by sellers to importer-Whether amounts to reduction in price-Whether refund of customs duty can be claimed. . . The appellant-Federation entered into a contract with a Soda Company of Kenya, for supply of 5000 metric tonnes of soda ash dense c --~ and the consignment arrived at Bombay on 23.12.1981.…

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