Supreme Court of India
Collector of Customs, Bombay v. Shibani Engg.systems, 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.
What the Court ordered
We are of the view that the matter of valuation of the goods must go back to the Collector and the respondents and appellants should have that opportunity to place before him material as may enable him to arrive at their assessable value.
Judgment, page 3
From the headnote
JUDGMENT: THE 6TH DAY OF AUGUST, 1996 Present: Hon’ble Mr.Justice S.P.Bharucha Hon’ble Mr.justice K.T.Thomas .Tandon and P.Parmeswaran, Advs. for the appellant L.R.Singh, Adv. for the Respondent J U M N T The following Judgment of the Court was delivered: Collector of Customs, Bombay V. Shibani Engineering Systems. Bombay J U M N T BHARUCHA. J. The respondents imported two consignments of cups which are parts of taper roller bearings.…
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