Supreme Court of India
M/s. Tata Chemicals Ltd. v. Commissioner of Customs (preventive) Jam Nagar
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.
4 Supreme Court benches have cited this judgment.
From the headnote
c Customs Act, 1962 - s. 18(b) - Customs duty - Exemption - Notification no. 35190, 36190 and 23191 wherein coking coal having Ash content below 12% exempted from basic customs duty that was in excess of 5% - Assessee engaged in the manufacture of soda ash and coke, imported consignment of Low Ash Metallurgical Coal -At the time of shipment, inspection agency did detailed sampling following the British Standards equivalent to IS standards and as per the independent agency report moisture content was 7.…
Authorities it was built on
- 1994 N. Nagendra Rao and Co. v. State of Andhra Pradesh
- 1975 J Bar Council of Maharashtra v. M. V. Dabholkar Etc. Etc.
- 1962 Union of India v. Delhi Cloth & General Mills
- 1968 Rohtas Industries Ltd. v. S. D. Agarwal & Anr.
- 1971 Sheo Nath Singh v. Appellate Assistant Commissioner of Income Tax, Calcutta
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2021 The Income Tax Officer, Circle I (2), Kumbakonam & Anr. v. V. Mohan & Anr.
- 2018 Dr. Subhash Kashinath Mahajan v. The State of Maharashtra and Anr.
- 2022 Krishna Rai (dead) through Lrs & Ors v. Banaras Hindu University through Registrar & Ors.
Of those, 3 referred to · 1 not applicable
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