Supreme Court of India
Commissioner of Central Excise and Service Tax, Noida v. M/s. Sanjivani Non-ferrous Trading Pvt. 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Customs Act, 1962 – s.14 – Valuation of goods for purposes of assessment – Respondent imported various varieties of Aluminum scrap and filed bills of entry along with invoices and purchase orders in respect therein declaring the transaction value of the imported goods for the purpose of paying customs duty – Declared value was not accepted by the Assessing officer who found same to be low and on re-assessment, increased the assessable value – Writ petition by the respondent – Deputy Commissioner of Customs on the direction of the High Court passed a speaking order rejecting the transaction…
Authorities it was built on
Where later benches applied it
- 2024 M/s Global Technologies and Research v. Principal Commissioner of Customs New Delhi (import)
- 2019 Century Metal Recycling Pvt. Ltd. and v. Union of India and Others
Of those, 2 mentioned
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