Supreme Court of India
Union of India v. Victory Plastic Pvt. Ltd. and Anr.
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 Tariff Act, · 1975 : First schedule-Item No .. 39.01/06-P. VC. resirr-Liable to payment of dut)r-Subsequently exempted by Notification dated 15.3. 79 to be operative till 31.3.1981-Modified by another Notification limiting the exemption to the duty in excess of forty per cent ad valorem-Party opening the letters of credit only on 20.11.1980 after the modified Notification-Pa1ty claiming full exemp tion of du~laim rejected by Assistant Collector but upheld by the High Court-Held, opening of letters of credit and entering into transaction after modified notification-Hence not entitled…
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