Supreme Court of India
Union of India and Ors. v. Apar Private Ltd. and Ors.
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 opinion that the judgment under appeal does not lay .down the law correctly.
Judgment, page 4
From the headnote
Customs Act, 1962 : Ss. 12 and 15-Date for determination of rate of duty and tariff valuation of imported goods.:_On the date the goods entered territorial waters of India as also on the day they were stored in bonded warehouse, the goods were exempt from basic Customs duty under a notification u/s. 25(1)-When goods were sought_ to be removed from bonded warehouse, exemption notification had been rescinded and exemption granted was withdrawn-Held, duty has to be paid with reference to the relevant date as per s. 15.
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