Supreme Court of India
Commnr.of Customs (prev.), Gujarat v. M/s. Atam Manohar Ship Breakers Ltd.
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
in this Civil Appeal concerns determination of the value of a ship imported by M/s. Atam Manohar Ship Breakers Ltd. (respondent herein). On 13th April, 1999, a Memorandum of Agreement (MoA) was entered into between the respondent and the seller for importing the vessel for ship breaking. In the said MoA, the value indicated was USD 9,70,906.23. The ship arrived at Bhavnagar on 19th April, 1999. The Customs Officer boarded the ship for inspection on 20th April, 1999.…
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