Supreme Court of India
Pernod Ricard India (p) Ltd. v. Commissioner of Customs, Icd Tughlakabad
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
We are of the opinion that the Tribunal erred in re-opening and examining afresh the question as to whether or not the value of CAB could be determined by applying Rule 6 and, therefore, the objection of the revenue in E that regard deserves to be accepted.
Judgment, page 22
From the headnote
Customs Act, 1962: s.130E - Statutory appeal filed before Supreme Court u/s. 130E against the order of tribunal - Challenging the applicability of rule 6 of 1988 Rules - Dismissal of appeal by Supreme Court by a non-speaking order - Held: Dismissal of appeal by Supreme Court was in exercise of appellate jurisdiction - Doctrine of merger would be attracted and the appellant is estopped from raising the issue of applicability of Rf.lie 6 - Doctrine of merger - Estoppel - Appeal before Supreme Court.
Where later benches applied it
Of those, 1 referred to
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