Supreme Court of India
M/s Atul Commodities Pvt. Ltd. & Ors. v. Commissioner of Customs, Cochin-9
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
Accordingly, we allow the civil appeal filed by the assessee with no order as to costs.
Judgment, page 32
From the headnote
Export-Import: FTP 2004-09 - Para 2. 17 - Second hand photocopier machines - Import of, under the category of 'general imports', in January 2005 - Held: It is restricted item for import under para 2. 17 of FTP 2004-09 - By amendment Notification No. 31 dated 19.10.2005 issued by the Central Government under s.5 of 1992 Act, import of second-hand photocopying machines under the "general" category came under the "restricted" category of imports - Hence, after o 19.10.2005, second-hand photocopying machines came within the "restricted" category- Foreign Trade (Development and Regulation) Act…
Where later benches applied it
Of those, 1 mentioned
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