Supreme Court of India
Pine Chemical Suppliers and Ors. v. Collector of Customs (bombay)
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 2(16), 14(1), lll(m), 122, 124, and 125-Assessment of du(JValuation of goods imported-Assessees declaring CIF value and description of goods on the basis of Bill of Entry-Goods found to be of different and superior grade of higher CIF value-Determination of duty on the basis of higher CIF valu,,-Validity of-Misdeclaration of goods-Conse quential liability of assessee. The appellants imported Gum Rosin and dedared its CIF value and description according to the Bill of Entry supplied to them.
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